=+b. Complete the aging-of-receivables schedule by including the omitted accounts.

1 2

3 4

5 21 22 Abbott Brothers Inc.

Alonso Company Ziel Company Subtotals 2,000 1,500 5,000 807,500 31,700 5,000 78,500 2,000 475,000 1,500 180,000 42,300 1–30 31–60 61–90 Not Due Past 90 Over