Age Class

Percent Uncollectible

Not past due

$1\%$

$1-30$ days past due

$5$

$31-60$ days past due

$20$

$61-90$ days past due

$30$

Over $90$ days past due

$45$

Estimate the allowance for doubtful accounts, based on the aging of receivables schedule below.

Kirchhoff Industries

Aging$-$of$-$Receivables Schedule

$\backslash$table$[[$Customer$,$Balance,$\backslash$table$[[$Not Past$],[$Due$]],\backslash$table$[[1-30$ Days Past$],[$Due$]],\backslash$table$[[31-60$ Days$],[$Past Due$]],\backslash$table$[[61-90$ Days$],[$Past Due$]],\backslash$table$[[$Over $90$ Days$],[$Past Due$]]],[$Subtotals$,657,500,387,900,144,700,59,200,32,900,32,800],[$Conover Industries,$12,600,,,,,12,600],[$Keystone Company,$21,100,,,,21,100,],[$Moxie Creek Inc.,$9,900,,,9,900,,],[$Rainbow Company,$9,700,,9,700,,,],[$Swanson Company,$31,900,31,900,,,,],[$Totals$,742,700,419,800,154,400,69,100,54,000,45,400],[\backslash$table$[[$Percentage$],[$uncollectible$]],,1\%,5\%,20\%,30\%,45\%$