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 Estimate the allowance for doubtful accounts, based on the aging of receivables schedule below. 50 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 835,000 472,400 177,800 75,800 53,100 55,900 1% 5% 25% 35% 50% Total receivables Percentage uncollectible Allowance for Doubtful Accounts