Estimating Allowance for Doubtful Accounts Kirchhoff Industries has a past history of uncollectible accounts, as shown below Age Clas:s Not past due 1-30 days past due 31-60 days past due 61-90 days past due Over 90 days past due Estimate the allowance for doubtful accounts, based on the aging of receivables schedule below Percent Uncollectible 1% 20 Kirchhoff Industries Aging-of-Receivables Schedule Customer Subtotals Conover Industries Keystone Company Moxie Creek Inc. Rainbow Company Swanson Company Totals Percentage uncollectible BalanceNot Past Due 1-30 Days Past Due 31-60 Days Past Due 61-90 Days Past Due Over 90 Days Past Due 596,700 352,100 15,000 17,000 10,300 8,000 29,100 29,100 676,100 381,200 29,800 15,000 131,300 53,700 29,800 17,000 10,300 8,000 139,300 6% 64,000 20% 46,800 30% 44,800 45% 196 Allowance for Doubtful Accounts