At January 1, 2019, Betty DeRose, Inc. had accounts receivable totaling $250,000 and had an allowance for doubtful accounts with a $11,250 credit balance. During 2019, Betty reported sales revenue of $410,000, write-offs of $13,000, recoveries of $4,270, cash collections from customers of $322,000, and bad debt expense of $17,580. At December 31, 2019, Betty prepared the following aging schedule:
Accounts Receivable % Uncollectible
not past due $180,000 2%
1-30 days past due 45,000 5%
31-60 days past due 37,000 ?
61-90 days past due ? 12%
over 90 days past due 12,000 40%
Calculate the percentage estimated to be uncollectible for the accounts receivable that are 31-60 days past due. Enter your answer as a number followed by the % symbol (i.e., 15%).