Aging of Receivables: Estimating Allowance for Doubtful Accounts Wig Creations Company supplies wigs and hair care products to beauty salons throughout Texas and the Southwest. The accounts receivable cerk for Wig Creations prepared the following partially completed aging of receivables schedule as of the end of business on December 31, 2013 Days Past Due Customer Balance Not Past Due 1-30 31-60 61-90 91-120 over 120 Subtotals 862,100 478,500 206,900 94,800 31,900 28,400 21,600 The following accounts were unintentionally omitted from the aging schedule: Customer Due Date Balance Arcade Beauty May 28, 2011 $2,500 Creative Images Sept. 7. 2011 5.300 Excel Hair Products Oct 17, 2011 700 First Class Hair Care Oct 24, 2011 1,800 Golden Images Nov 23, 2011 600 On The Nov 29, 2011 3.100 One Stop Hair Designs Dec. 2, 2011 2.000 Visions Hair and Nail Jan 5, 2012 6,500