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

Age Class	Percent Uncollectible
Not past due	1	%
1-30 days past due	5
31-60 days past due	25
61-90 days past due	35
Over 90 days past due	50

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

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 Total receivables 828,100 471,700 176,300 1% 53,700 49,800 5% 2596 35% 50% Percentage uncollectible Allowance for Doubtful Accounts