a. Calculate bad debt On December 31, after many attempts at collecting the outstanding balance of Copper Gallery, the controller decided to write off that balance. Aylmer calculates bad debt on trade receivables only, not on project receivables. Bad debt is estimated to be: 0-30 days 1% 31 - 60 days 5% 61 - 90 days 7.5% 91 - 120 days 10% Over 120 days 15% In the excel spreadsheet, see the tab labelled "Trade Accounts Receivable Detail to perform any necessary calculations. Customer Name Total Due 0-30 Days 31-60 days 61-90 days 91-120 days Over 120 50,094 4,994 50,199 131 30,699 49,811 62,902 3,666 944 155,894 6,494 31,310 90,981 65,944 134,586 99,643 13,031 1,443 61,999 1,313 944 3,232 154 13,031 9,956 13,031 1,499 60,113 111 12,036 6,610 60,644 1,664 1,554 4210119 Ont Ltd 43rd Street Place 6 Star Services 9900 International Corp A1 Distributions Aylmer Enterprises Booktime Services Box Top Inc Briar Forest Corp Cavhill Industries Colborne Corp Copper Gallery Dairy Ashford Corp Demilo Inc Dustin Enterprises Greenway Place Grosvenor Limited Houston Consultants Jesse Blackstone Joseph Company Lawrence Brothers Mapleton Express OKC Limited Oxford Distributing Paper Brands Plaid Corp Quality Logistics TC Jester Wellington Limited Westella Drive LTD Woodplank Inc. Yellow Street Ltd Zephyr Limited 261,181 6,625 65,675 140,792 130,734 137,818 99,797 49,049 2,942 122,223 1,313 12,036 16,499 83,336 190,811 104,873 42,877 48,464 22,680 101,407 58,561 19,048 23,376 20,535 105,790 38,631 24,565 100,665 138,144 14,410 1,065 1,328 636 39,941 64,161 31,661 7,033 10,699 9,846 36,510 19,844 16,499 36,785 64,452 71,548 35,844 1,319 9,846 31,599 18,846 18,936 9,856 9,884 12,636 12,500 2,131 49,666 65,478 6,944 36,446 1,494 32,649 19,460 112 3,664 1,494 649 411 9,856 10,651 9,664 12,500 2,236 49,666 72,666 6,411 36,944 12,500 2,066 1,333 46,546 131 1,691 1,000 16,441 1,055 1,065 664 318 664 318 TOTAL 2,187,886 1,138,389 662,712 283,942 70,747 32,096