Estimating Doubtful Accounts Performance Bike Co. is a wholesaler of motorcycle supplies. An aging of the compa analysis of the percentage of uncollectible accounts in eadh age category are as follows: RCC Learn Library ny's accounts receivable on December 31 and a historical Percent Age Interva Not past due 1-30 days past due 31-60 days past due 61-90 days past due 91-180 days past due Balance $3,250,000 1,050,000 0.8 % 2.4 7.0 320,000 240,000 150,000 $5,790,000 34.0