Estimating Allowance for Doubtful Accounts Evers Industries has a past history of uncollectible accounts, as follows. Age Class Not past due 1-30 days past due 31-60 days past due Percent Uncollectible 1 % 3 12 61-90 days past due 30 Over 90 days past due 75 Estimate the allowance for doubtful accounts, based on the aging of receivables information provided in the chart below. Total receivables Percentage uncollectible Evers Industries Estimate of Allowance for Doubtful Accounts Allowance for doubtful accounts Balance 1,124,500 607,400 233,000 Not Past Days Past Days Past Due Due 1-30 Due 31-60 121,600 Days Past Due 61-90 96,500 Days Past Due Over 90 1% 3% 12% 30% 66,000 75%