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 61-90 days past due Over 90 days past due Percent Uncollectible 12 30 75 Estimate the allowance for doubtful accounts, based on the aging of receivables information provided in the chart below Evers Industries Estimate of Allowance for Doubtful Accounts Bace Not Past Due Days Past Due 1-30 Days Past Due 31-60 Days Past Due 61-90 Days Past Due Over 90 1,124,500 607,400 Total receivables Percentage uncollectible Allowance for doubtful accounts 233,000 3% 121600 12% 96500 30% 66000 5% 196