Outdoor Equipment sells camping equipment and had accounts receivable of $52,000 and allowance for doubtful accounts of $5,200 on December 1. On December 2, they sold tents for $5,400 on account. Accounts receivable from Rocky Co. for $1,460 and Grouse Co. for $2,700 were determined to be uncollectible. Grouse Co. then paid their $2,700 account. On December 31, it was estimated that 10% of total accounts receivable would be uncollectible.