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% 1-30 days past due 5 31-60 days past due 25 61-90 days past due 35 Over 90 days past due SO Estimate the allowance for doubtful accounts, based on the aging of receivables schedule below. Evers Industries Estimate of Allowance of Doubtful Accounts Balance Not Past Due 1-30 Days Past Due 31.60 Days Past Due 61.90 Days Past Due Over 90 Days Past Due 789,700 433,300 159,200 70.800 52.500 53.400 SS 2546 3596 509 Total receivable Percentage uncollectible Allowance for Doubtful Accounts 19