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.

blank Evers Industries Estimate of Allowance for Doubtful Accounts

	Balance	Not Past Due	Days Past Due 1-30	Days Past Due 31-60	Days Past Due 61-90	Days Past Due Over 90
Total receivables	1,124,500	607,400	233,000	121,600	96,500	66,000
Percentage uncollectible		1%	3%	12%	30%	75%
Allowance for doubtful accounts