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	6
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 blank

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	676,800	399,300	148,900	60,900	33,800	33,900
Conover Industries	18,700					18,700
Keystone Company	19,600				19,600
Moxie Creek Inc.	8,800			8,800
Rainbow Company	8,100		8,100
Swanson Company	28,100	28,100
Total receivables	760,100	427,400	157,000	69,700	53,400	52,600
Percentage uncollectible		2%	6%	25%	35%	50%
Allowance for Doubtful Accounts	fill in the blank 1	fill in the blank 2	fill in the blank 3	fill in the blank 4