Estimating Alowance for Doubtful Accounts Evers Industries has a past history of uncollectible accounts, as shown below. Age Class Percent Uncollectible Not past due 1% 1-30 days past due 6 31-60 days past due 20 61-90 days past de 30 Over 90 days past due 45 Estimate the allowance for doubtful accounts, based on the aging of rectiva es schedule below. Evers Industries Estimate of Allowance of Doubtful Accounts Balance Not Past Due 1-30 Days Past Due 31-60 Days Past Due 61-90 Days Past Due Over 90 Days Past Due 665,500 371,700 137,900 58,100 51,000 46,800 1% 6% 20% 304 45% Total receivables Percentage uncollectible Allowance for Doubtful Accounts