23. Accounts Receivable Aging Analysis, Return on Investment (ROI) Calculation, and Revenue Recognition:

DEF Enterprises' accounts receivable aging schedule shows the following:

Age of Receivable	Amount ($)
0-30 days	200,000
31-60 days	100,000
61-90 days	50,000
Over 90 days	20,000

Analyze the accounts receivable aging schedule. Additionally, DEF Enterprises invested $500,000 in a marketing campaign and experienced an increase in net income of $150,000. Calculate the ROI for the marketing campaign. Lastly, DEF Enterprises completed a service project for a client with a contract value of $300,000. Determine the portion of revenue recognized if the project is 40% complete at the end of the period.