Evers Industries has a past history of uncollectible accounts, as follows. Estimate the allowance for doubtful accounts, based on the aging of receivables schedule you completed in Exercise 8-8.

Age Class _________________ Percent Uncollectible

Not past due ................................ 1%

1-30 days past due ......................... 3

31-60 days past due ...................... 12

61-90 days past due ...................... 30

Over 90 days past due .................... 75