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

Additional Instruction

Aging of Receivables Schedule

December 31, 20Y4

1				Days Past Due	Days Past Due	Days Past Due	Days Past Due	Days Past Due
2	Customer	Balance	Not Past Due	1-30	31-60	61-90	91-120	Over 120
3	AAA Outfitters	20,100.00	20,100.00
4	Brown Trout Fly Shop	7,300.00			7,300.00
5	~~~~~	~~~~~	~~~~~	~~~~~	~~~~~	~~~~~	~~~~~	~~~~~
6	Zigs Fish Adventures	4,200.00		4,200.00
7	Subtotals	1,328,100.00	759,100.00	299,900.00	125,700.00	44,600.00	19,100.00	79,700.00
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

The following accounts were unintentionally omitted from the aging schedule. Assume all due dates are for the current year except for Wolfe Sports, which is due in the next year. \begin{tabular}{llr} Customer & Due Date & Balance \\ \hline Adams Sports \&. Flies & May 22 & $4,500 \\ Blue Dun Flies & Oct. 10 & 5,400 \\ Cicada Fish Co. & Sept. 29 & 7,900 \\ Deschutes Sports & Oct. 20 & 6,500 \\ Green River Sports & Nov. 7 & 3,000 \\ Smith River Co. & Nov. 28 & 2,200 \\ Western Trout Company & Dec. 7 & 6,700 \\ Wolfe Sports & Jan. 20 & 4,200 \end{tabular} Trophy Fish has a past history of uncollectible accounts by age category, as follows: The following accounts were unintentionally omitted from the aging schedule. Assume all due dates are for the current year except for Wolfe Sports, which is due in the next year. \begin{tabular}{llr} Customer & Due Date & Balance \\ \hline Adams Sports \&. Flies & May 22 & $4,500 \\ Blue Dun Flies & Oct. 10 & 5,400 \\ Cicada Fish Co. & Sept. 29 & 7,900 \\ Deschutes Sports & Oct. 20 & 6,500 \\ Green River Sports & Nov. 7 & 3,000 \\ Smith River Co. & Nov. 28 & 2,200 \\ Western Trout Company & Dec. 7 & 6,700 \\ Wolfe Sports & Jan. 20 & 4,200 \end{tabular} Trophy Fish has a past history of uncollectible accounts by age category, as follows