Evers Industries has a past history of uncollectible accounts, as follows Age Class Not past due 1-30 days past due 31-60 days past due 61-90 days past due Over 90 days past due Percent Uncollectible 2% 78 Estimate the allowance for doubtful accounts, based on the aging of receivables information provided in the Aging of Receivables Schedule page. Aging of Receivables Schedule Evers Industries Estimate of Allowance for Doubtful Accounts Days Past Due Days Past Due Days Past Due Days Past Due Balance Not Past Due 1-30 31-60 61-90 Over 90 3 Total receivables 1,149,500.00 611,000.00 236,000.00 122,100.00 106,000.00 74,400.00 2.0% 5.0% 14.0% 33.0% 78.0% Allowance for doubtful accounts