1 Not Days Past Due Days Past Due Days Past Due Days Past Due Days Past Due 2 Past 3 Customer Balance Due 1-30 31-60 61-90 91-120 Over 120 4 AAA Outfitters 20,000.00 20,000.00 5 Brown Trout Fly Shop 7,500.00 7,500.00 6 7 8 Zigs Fish Adventures 4,000.00 4,000.00 9 Subtotals 1,300,000.00 750,000.00 290,000.00 120,000.00 40,000.00 20,000.00 80,000.00 e following accounts were unintentionally omitted from the aging schedule: Customer Due Date Balance Adams Sports & Flies May 22, 2016 $5,000 Blue Dun Flies Oct. 10, 20Y6 4,900 Cicada Fish Co. Sept. 29, 2016 8,400 Deschutes Sports Oct. 20, 20Y6 7,000 Green River Sports Nov. 7, 20Y6 3,500 Smith River Co. Nov. 28, 2016 2,400 Western Trout Company Dec. 7, 20Y6 6,800 Wolfe Sports Jan. 20, 2017 4,400 phy Fish has a past history of uncollectible accounts by age category as follows: Trophy Fish has a past history of uncollectible accounts by age category, as follows: Age Class Percent Uncollectible Not past due 1% 1-30 days past due 2 31-60 days past due 10 61-90 days past due 30 91-120 days past due 40 Over 120 days past due 80 1 2 3 AAA Outfitters 4 Brown Trout Fly Shop 5 Aging of Receivables Schedule December 31, 20Y6 Customer Balance Not Past Due Days Past Due 1-30 Days Past Due Days Past Due Days Past Due Days Past Due 31-60 61-90 91-120 Over 120 20,000.00 20,000.00 7,500.00 7,500.00 6 Zigs Fish Adventures 4,000.00 4,000.00 7 Subtotals 1,300,000.00 750,000.00 290,000.00 120,000.00 40,000.00 20,000.00 80,000.00 8 Adams Sports & Flies 9 Blue Dun Flies 10 Cicada Fish Co. 11 Deschutes Sports 12 Green River Sports 13 Smith River Co. 14 Western Trout Company 15 Wolfe Sports 16 Totals 17 Percentage uncollectible 18 Estimate of uncollectible accounts