Problem: The following information pertains to Imogen Co's accounts recievable on December 31, 2023: Days Estimated Outstanding Amount Uncollectible 0 to 30 $420,000 2% 31 to 60 $140,000 5% 61 to 120 $100,000 10% Over 120 $120,000 20% During 2023, Imogen wrote off $18,000 in receivables and recovered $6,000 that had been off in prior years. Imogen's December 31, 2022, allowance for uncollectible accounts was $40,000. Under the aging method, what amount of allowance for uncollectible accounts should Imogen report on December 31, 2023?