ADD is a newly created company. It commenced business on 1 October 2012, to provide specialist contract cleaning services to industrial customers. All sales are on credit . More flavourable credit terms are offered to large customers (class A) thaan to small customers (class B) all sales are involved at the end of the month in which the sales class A customers will be given terms requiring payment within 60 days of invoicing while class B customers will be required to pay with 30 days of invoicing, since it is recognisesed, however that not all customers comply with credit terms, they are allowed receipt from customers have been estimated as follows