Estimating Allowance for Doubtful Accounts Evers Industries has a past history of uncollectible accounts, as follows. Age Class Percent Uncollectible Not past due 1 % 3 12 1-30 days past due 31-60 days past due 61-90 days past due Over 90 days past due 30 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 Days Not Past Balance Days Past Past Due Due 1-30 Due 31- 60 1,124,500 607,400 233,000 121,600 1% 3% 12% Days Past Due 61- 90 96,500 30% Days Past Due Over 90 Total receivables Percentage uncollectible Allowance for doubtful accounts 66,000 75% X Foto Check My Work Apply the respective uncollectible percentage to each age class including not past due group