Evers Industries has a past history of uncollectible accounts, as shown below. Age Class Not past due 1-30 days past due 31-60 days past due 61-90 days past due Percent Uncollectible 1% 5 20 30 45 Over 90 days past due Estimate the allowance for doubtful accounts, based on the aging of receivables schedule below. Total receivables Percentage uncollectible Allowance for Doubtful Accounts Evers Industries Estimate of Allowance of Doubtful Accounts Balance Not Past Due 1-30 Days Past Due 31-60 Days Past Due 61-90 Days Past Due Over 90 Days Past Due 799,800 454,400 1% 167,700 5% 71,100 20% 57,100 30% 49,500 45%