Evers Industries has a past history of uncollectible accounts, as follows. Percent Uncollectible 1 % 3 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 12 30 75 Estimate the allowance for doubtful accounts, based on the aging of receivables information provided in the chart below. Evers Industries Estimate of Allowance for Doubtful Accounts Balance Not Past Days Past Days Past Days Past Days Past Due Due 1-30 Due 31-60 Due 61-90 Due Over 90 Total receivables 1,124,500 607,400 233,000 121,600 96,500 66,000 1% 3% 12% 30% Percentage uncollectible 75% Allowance for doubtful accounts