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

Age Class	Percent Uncollectible
Not past due	2%
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.

Kirchhoff Industries
Aging of Receivables Schedule
Customer	Balance	Not Past Due	1-30 Days Past Due	31-60 Days Past Due	61-90 Days Past Due	Over 90 Days Past Due
Subtotals	835,900	493,200	183,900	75,200	41,800	41,800
Conover Industries	14,100					14,100
Keystone Company	18,500				18,500
Moxie Creek Inc.	9,700			9,700
Rainbow Company	7,900		7,900
Swanson Company	30,600	30,600
Totals	916,700	523,800	191,800	84,900	60,300	55,900
Percentage uncollectible		2%	5%	25%	35%	50%