Estimating allowance for doubtful accounts Evers Industries has a past history of uncollectible accounts, as follows. Age Class Percent Uncollectible Not past due 1% 1-30 days past due 31-60 days past due 61-90 days past due 30 75 321 12 Over 90 days past due Estimate the allowance for doubtful accounts, based on the aging of receivables information provided in the chart below. Total receivables Evers Industries Estimate of Allowance for Doubtful Accounts Balance Not Past Days Past Days Past Days Past Days Past Due Due 1-30 Due 31-60 Due 61-90 Due Over 90 1,124,500 607,400 233,000 1% 121,600 96,500 3% 12% 30% 66,000 75% Percentage uncollectible Allowance for doubtful accounts