Estimating Doubtful Accounts Outlaw Bike Co. is a wholesaler of motorcycle supplies. An aging of the company's accounts receivable on December 31 and a historical analysis of the percentage of uncollectible accounts in each age category are as follows: Estimate what the proper balance of the allowance for doubtful accounts should be as of December 31. Outiaw Bike Co. Estimation of Uncollectible Accounts Age Class Not past due 1-30 days past de 98 800 31-60 days past due 44,900 61-90 days past due 22,300 91-180 days past due 23,300 Over 180days past due 17,100 Balance Percent Uncollectible Estimated Uncollectible Accounts Amount $898,000 3/4% 4% 7% 14% 40% 75% Total $1,114,400