Williamson Distributors separates its accounts receivable into three age groups for purposes of estimating the percentage of uncollectible accounts.

1. Accounts not yet due = $40,000; estimated uncollectible = 5%.

2. Accounts 1–30 days past due = $11,000; estimated uncollectible = 20%.

3. Accounts more than 30 days past due = $5,000; estimated uncollectible = 30%.

Compute the total estimated uncollectible accounts.