=+1 2

3 4

5 30 31 Alpha Beauty Blonde Wigs Zahn’s Beauty Subtotals 20,000 11,000 2,900 900,000 29,950 11,000 98,750 20,000 498,600 2,900 217,250 33,300 1–30 31–60 61–90 Not Due Past Customer Balance 91–120 Days Past Due A B CD E F G H 22,150 Over 120 PR 9-2A Aging of receivables;

estimating allowance for doubtful accounts obj. 4