The following information pertains to tara co.’s accounts receivable at december 31, year 2: days estimated outstanding amount % uncollectible 0 - 60 $120,000 1% 61 - 20 90,000 2% over 120 100,000 6% $310,000 during year 2, tara wrote off $7,000 in receivables and recovered $4,000 that was written off in prior years. tara’s december 31, year 1, allowance for uncollectible accounts was $22,000. under the aging method, what amount of allowance for uncollectible accounts should tara report at december 31, year 2?