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 6 31-60 days past due 25 61-90 days past due 35 Over 90 days past due 50 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 31-60 Days Past 61-90 Days Past Due Due Due 157,700 71,400 53,300 Over 90 Days Past Due Total receivables 768,700 434,300 52,000 Percentage uncollectible 1% 6% 25% 35% 50% Allowance for Doubtful Accounts