The accounts receivable clerk for Summit Industries prepared the following partially shown aging of receivables schedule as at the end of business on November 30:

Summit Industries has a past history of uncollectible accounts, as shown below. Estimate the allowance for doubtful accounts, based on the aging of receivables schedule.
Age Class
Not past due ............1%
1€“30 days past due .........6
31€“60 days past due ........20
61€“90 days past due ........35
Over 90 days past due ........50

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Not Past Balance Due Days Past Due Over 90 Customer 131-60 61-90 01-30 4 Abbott Brothers Inc. 2 2,000 2,000 Alonso Company1,500 1,500 21 Ziel Company 22 Totals 5,000 807 500 475,000 180,000 78,500 42,300 31,700 5,000