Estimating doubtful accounts Instructions Allowance for Doubtful Accounts Estimate X Instructions Selbys Bike Co. is a wholesaler of motorcycle supplies. An aging of the companys accounts receivable on December 31, 2016, and a historical analysis of the percentage of uncollectible accounts in each age category are as follows: Age Interval Balance Percent Uncollectible Not past due $1,440,000 0.75% 1 - 30 days past due 502,000 3 31 - 60 days past due 181,900 6 61 - 90 days past due 62,200 19 91 - 180 days past due 39,800 45 Over 180 days past due 26,500 80 $2,252,400