1. Determine the number of days past due for each of the preceding amounts

2. complete the aging of receivables schedule by adding the omitted accounts to the bottom of the schedule and updating the totals

3. Estimate the allowance for doubtful accounts for trophy fish company has a debit balance of 3600 before adjustment on dec.31 journalize the adjusting entry for uncollectible accounts

4. Assume that the adjusting entry in (4) was inadvertently omitted how would the omission affect the balance sheet and income statement

Trophy Fish Company supplies flies and fishing gear to sporting goods stores and outfitters throughout the western United States. The accounts receivable clerk for Trophy Fish prepared the following partially completed aging of receivables schedule as of the end of business on December 31, 2013: I BICIDI E | F | G | H Not Days Past Due Past Balance Due 1-30 31-60 61-90 91-120 Over 120 20,000 20,000 7,500 7,500 Customer 4 AAA Outfitters 5 Brown Trout Fly Shop 30 Zigs Fish Adventures 31 Subtotals 4,000 4,000 1,300,000 750,000 290,000 120,000 40,000 20,000 80,000 The following accounts were unintentionally omitted from the aging schedule: Customer Due Date Balance Adams Sports & Flies May 22, 2013 $5,000 Blue Dun Flies Oct 10, 2013 4,900 Cicada Fish Co. Sept. 29, 2013 8,400 Deschutes Sports Oct. 20, 2013 7,000 Green River Sports Nov. 7, 2013 3,500 Smith River Co. Nov. 28, 2013 2,400 Western Trout Company Dec. 7,2013 6,800 Wolfe Sports Jan. 20, 2014 4,400 Trophy Fish has a past history of uncollectible accounts by age category, as follows: Percent Uncollectible Age Class Not past due 1-30 days past due 31-60 days past due 61-90 days past due 91-120 days past due Over 120 days past due Trophy Fish Company supplies flies and fishing gear to sporting goods stores and outfitters throughout the western United States. The accounts receivable clerk for Trophy Fish prepared the following partially completed aging of receivables schedule as of the end of business on December 31, 2013: I BICIDI E | F | G | H Not Days Past Due Past Balance Due 1-30 31-60 61-90 91-120 Over 120 20,000 20,000 7,500 7,500 Customer 4 AAA Outfitters 5 Brown Trout Fly Shop 30 Zigs Fish Adventures 31 Subtotals 4,000 4,000 1,300,000 750,000 290,000 120,000 40,000 20,000 80,000 The following accounts were unintentionally omitted from the aging schedule: Customer Due Date Balance Adams Sports & Flies May 22, 2013 $5,000 Blue Dun Flies Oct 10, 2013 4,900 Cicada Fish Co. Sept. 29, 2013 8,400 Deschutes Sports Oct. 20, 2013 7,000 Green River Sports Nov. 7, 2013 3,500 Smith River Co. Nov. 28, 2013 2,400 Western Trout Company Dec. 7,2013 6,800 Wolfe Sports Jan. 20, 2014 4,400 Trophy Fish has a past history of uncollectible accounts by age category, as follows: Percent Uncollectible Age Class Not past due 1-30 days past due 31-60 days past due 61-90 days past due 91-120 days past due Over 120 days past due