Age Class Percent Uncollectible 2% 6 Not past due 1-30 days past due 31-60 days past due 20 61-90 days past due 30 Over 90 days past due Estimate the allowance for doubtful accounts, based on the aging of receivables schedule below. Kirchhoff Industries Aging of Receivables Schedule 45 Customer 31-60 Days Past Due 61-90 Days Past Due Over 90 Days Past Due 58,000 32,200 32,300 18,700 Not Balance Past 1-30 Days Due Past Due 644,800 380,400 141,900 18,700 20,400 6,100 8,900 8,900 23,500 23,500 722,400 403,900 150,800 20,400 Subtotals Conover Industries Keystone Company Moxie Creek Inc. Rainbow Company Swanson Company Totals Percentage uncollectible Allowance for Doubtful Accounts 6,100 64,100 52,600 51,000 2% 6% 20% 30% 45%