2 % Estimating Allowance for Doubtful Accounts Evers Industries has a past history of uncollectible accounts, as shown below. Age Class Percent Uncollectible Not past due 1-30 days past due 31-60 days past due 61-90 days past due Over 90 days past due Estimate the allowance for doubtful accounts, based on the aging of receivables schedule below. 6 25 35 50 Evers Industries Estimate of Allowance of Doubtful Accounts Not Past 1-30 Days 31-60 Days 61-90 Days Balance Due Past Due Past Due Past Due 746,700 423,500 157,700 68,000 51,800 2% 6% 25% 35% Over 90 Days Past Due 45,700 50% Total receivables Percentage uncollectible Allowance for Doubtful Accounts