Menge Company has accounts receivable of $108,600 at March 31.

Month of Sale Balance,
March 31 Average Age
of Receivables
Outstanding
March $72,300 16 days
February 18,200 48 days
January 9,300 73 days
Prior to January 8,800 110 days
108,600

Credit terms are 2/10, n/30. At March 31, Allowance for Doubtful Accounts has a credit balance of $1,500 prior to adjustment. The company uses the percentage-of-receivables basis for estimating uncollectible accounts. The company's estimate of bad debts is shown below.

Age of Accounts Estimated Percentage

Uncollectible

1-30 days 4.0%
31-60 days 7.0%
61-90 days 24.0%
Over 90 days 55.0%

(a) Determine the total estimated uncollectibles.