Estimate the allowance for doubtful accounts, based on the aging of receivables schedule below. Enter your answers as positive amounts.

Quigley Industries has a past history of uncollectible accounts, as shown below Percent Uncollectible Age Class Not past due 1-30 days past due 31-60 days past due 61-90 days past due Over 90 days past due 196 20 45 Hide Estimate the allowance for doubtful accounts, based on the aging of receivables schedule below. Enter your answers as positive amounts. Aging-of-Receivables Schedule November 30 Customer Balance Not Past Due 1-30 Days Past Due 31-60 Days Past Due 61-90 Days Past Due Over 90 Days Past Due $ 31,200 16,500 56,100 Subtotals Beltran Industries Doodle Company La Corp Inc. 623,300 16,500 18,700 9,500 9,300 31,200 $ 708,500 $367,700 137,100 S 31,200 18,700 9,500 VIP Sales Company 9,300 We-Go Company Totals Percentage uncollectible Allowance for Doubtful Accounts 31,200 $ 398,900 1% $ 146,400 $ 65,600 S 49,900 $ 47,700 596 20% 30% 45%