Answer:
$32,250
Explanation:
Aging Bucket    Amount Outstanding
Current         300,000
1-90 days        180,000
91-180 days      100,000
181-365 days     50,000
366+ days       15,000
Total            $645,000
Total accounts receivable at the end of March = $645,000
Percentage uncollectible = 5%
Required reserve at the end of March = Total accounts receivable at the end of March * Percentage uncollectible
Required reserve at the end of March = $645,000*5%
Required reserve at the end of March = $32,250
