Estimating Allowance for Doubtful Accounts Evers Industries has a past history of uncollectible accounts, as follows. Percent Uncollectible Age Class 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 lowance for doubtful accounts, based on the aging of receivables information provided in the chart below. Evers Industries Estimate of Allowance for Doubtful Accounts Not Past Days Past Days Past Days Past Days Past Balance Due De 1-30 Due 31-60 Due 61.90 Due Over 1,124,500 607,400 233.000 121,600 96,500 66.000 Percentage uncoctible Allowance for doubtful accounts