ACCOUNTS RECEIVABLE SUBSIDIARY LEDGER 0406 THORNE UNIVERSITY 121 E. Front Louisville, Kentucky 40202 CREDIT LIMIT: $125,000 DATE Description Debit Credit Balance Oct. 1 Balance Forward 0.00 Oct. 6 Invoice # 722 29,018.00 29,018.00 Oct. 14 Payment # 722 29,018.00 0.00 Nov. 7 Invoice # 724 22,460.00 22,460.00 Nov. 17 Payment # 724 2,460.00 20,000.00 Dec. 2 Invoice # 727 4,174.00 24,174.00 Dec. 9 Payment #727 1,174.00 23,000.00 0407 STONEBROOK UNIVERSITY 13210 S. Upton Logansport, Indiana 46947 CREDIT LIMIT: $125,000 DATE Description Debit Credit Balance Oct. 1 Balance Forward 0.00 Oct. 7 Invoice # 728 7,252.00 7,252.00 Dec. 15 Payment # 728 2,000.00 5,252.00 0408 BUSH STATE COLLEGE 242 W. Holt Rd. Trenton, Missouri 64683 CREDIT LIMIT: $100,000 DATE Description Debit Credit Balance Oct. 1 Balance Forward 36,551.00 Oct. 7 Payment # 721 30,351.00 6,200.00 Nov. 10 Invoice # 725 32,912.00 39,112.00 Nov. 18 Payment # 725 30,712.00 8,400.00 Nov. 18 Payment # 721 3,000.00 5,400.00 Dec. 13 Invoice # 730 1,656.00 7,056.00 Dec. 22 Payment # 730 656.001 6,400.00 ACCOUNTS RECEIVABLE AGED TRIAL BALANCE DECEMBER 31, 2009 CUST AMOUNT AGE IN DAYS NO. CUSTOMER DUE CURRENT 31-60 0408 Thorne 0409 Stonebrook 0410 Bush State TOTAL 61-90 OVER 90