Wall Company Reported the following information related to accounts receivable: Accounts Receivable Beginning Balance of $350,000 Accounts Receivable Ending Balance of $420,000 Allowance for Doubtful Accounts Beginning Balance $25,000 Write-offs for the year were $10,000 Cash collected from customers was $550,000 Wall Company has provided the following data to calculate aging of accounts receivable: Age of Account Balance Less than 30 $336,000 31 to 60 days $39,900 61 to 90 days $26,250 over 90 days $17,850 Wall Company uses the following percentages to estimate uncollectible accounts using the aging method: Age of Account Estimated Percent uncollectible Less than 30 2.00% 31 to 60 days 5.00% 61 to 90 days 30.00% over 90 days 50.00% 1. Using the aging of accounts receivable method with the data provided, what is the estimated allowance for doubtful accounts at year end