Evers Industries has a past history of uncollectible accounts, as follows.

Age Class	Percent Uncollectible
Not past due	3%
130 days past due	4
3160 days past due	18
6190 days past due	38
Over 90 days past due	90

Estimate the allowance for doubtful accounts, based on the aging of receivables information provided in the Aging of Receivables Schedule page.

Estimate the allowance for doubtful accounts, based on the aging of receivables information provided below.

Evers Industries

Estimate of Allowance for Doubtful Accounts

1				Days Past Due	Days Past Due	Days Past Due	Days Past Due
2		Balance	Not Past Due	1-30	31-60	61-90	Over 90
3	Total receivables	1,147,400.00	610,600.00	236,400.00	120,300.00	105,300.00	74,800.00
4	Percentage uncollectible		3.0%	4.0%	18.0%	38.0%	90.0%
5	Allowance for doubtful accounts	?	?	?	?	?	?