Starting in December, ITI switched to using the aging method. At its December 31 year-end, total Accounts Receivable is $99,800, aged as follows: (1) 1 to 30 days old, $83,000; (2) 31 to 90 days old, $12,000; and (3) more than 90 days old, $4,800. The average rate of uncollectibility for each age group is estimated to be (1) 12 percent, (2) 24 percent, and (3) 48 percent, respectively. Prepare a schedule to estimate an appropriate year-end balance for the Allowance for Doubtful Accounts.