rief Exercise $7-12($Algo$)$ Calculate uncollectible accounts using the aging method $[$LO$7-5,7-6]$

Crell Computers categorizes its accounts receivable into four age groups for purposes of estimating its allowance for uncollectible accounts.

Accounts not yet due $=$ $$64,000$; estimated uncollectible $=8\%.$

Accounts $130$ days past due $=$ $$16,000$; estimated uncollectible $=10\%.$

Accounts $3160$ days past due $=$ $$10,700$; estimated uncollectible $=18\%.$

Accounts more than $60$ days past due $=$ $$5,400$; estimated uncollectible $=26\%.$

What should be the balance in Crell's allowance for uncollectible accounts?