Fonda bikes co is a wholesalar of motocycles. An aging of the company's accounts receivable on Dec 31, 2010 and a historical analysis of percentage of uncollectible accounts in each age group as the following: Not pass due balance 567,000 with a percentage uncollectable 1/2%, 1-30 days past due 58,000 with a 3% uncollectabel, 31-60 days past due 29,000 with a 7% uncollectable, 61-90 days 20,500 balance with 15% uncollectable, 91-180 days 15,000 with 40% and over 180 days past due with a 10,500 with a 75% uncollectable. What is tha alllowance for doutful accounts that should be as of December 31,2010