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