The following aging information pertains to Jacobsen Co.'s accounts receivable at December 31, 2021: Days Outstanding Amount Estimated % Uncollectible 0-30 $ 423,000 2 % 31-60 143,000 5 % 61-120 103,000 10 % Over 120 123,000 20 % During 2021, Jacobsen wrote off $18,300 in receivables and recovered $6,300 that had been written off in prior years. Jacobsen's December 31, 2020, allowance for uncollectible accounts was $41,500. Using the balance sheet approach, what amount of allowance for uncollectible accounts should Jacobsen report at December 31, 2021