=+✔

a. 19.9%

Chapter 9 Receivables 425 The accounts receivable clerk for Summit Industries prepared the following partially completed aging of receivables schedule as of the end of business on November 30:

The following accounts were unintentionally omitted from the aging schedule and not included in the subtotals above:

Customer Balance Due Date Cottonwood Industries $14,300 July 6 Fargo Company 17,700 September 17 Garfield Inc. 8,500 October 17 Sadler Company 10,000 November 2 Twitty Company 25,000 December 23