1. Aging of Receivables Schedule

   The A claim against the customer created by selling merchandise or services on credit.accounts receivable clerk for Evers Industries prepared the following partially completed aging of receivables schedule as of the end of business on July 31:

   			Not		Days Past Due
   			Past								Over
   Customer	Balance		Due		1-30		31-60		61-90		90
   Acme Industries Inc.	3,000		3,000
   Alliance Company	4,500				4,500
   Zollinger Company	5,000						5,000
   Subtotals	1,050,000		600,000		220,000		115,000		85,000		30,000

   The following accounts were unintentionally omitted from the aging schedule and not included in the preceding subtotals:

   Customer	Balance		Due Date
   Boyd Industries	$36,000		April 7
   Hodges Company	11,500		May 29
   Kent Creek Inc.	6,600		June 8
   Lockwood Company	7,400		August 10
   Van Epps Company	13,000		July 2

   a. Determine the number of days past due for each of the preceding accounts as of July 31. If an account is not past due, enter 0.

   Customer	Due Date	Number of Days Past Due
   Boyd Industries	April 7	fill in the blank 7a2c9ffdffa2fd7_1 days
   Hodges Company	May 29	fill in the blank 7a2c9ffdffa2fd7_2 days
   Kent Creek Inc.	June 8	fill in the blank 7a2c9ffdffa2fd7_3 days
   Lockwood Company	August 10	fill in the blank 7a2c9ffdffa2fd7_4 days
   Van Epps Company	July 2	fill in the blank 7a2c9ffdffa2fd7_5 days

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   b. Complete the aging of receivables schedule by adding the omitted accounts to the bottom of the schedule and updating the totals. If an amount box does not require an entry, leave it blank.

   Evers Industries
   Aging of Receivables Schedule
   July 31
   Customer	Balance	Not Past Due	Days Past Due 1-30	Days Past Due 31-60	Days Past Due 61-90	Days Past Due Over 90
   Acme Industries Inc.	$3,000	$3,000	$fill in the blank 2a6315fec00afc1_1	$fill in the blank 2a6315fec00afc1_2	$fill in the blank 2a6315fec00afc1_3	$fill in the blank 2a6315fec00afc1_4
   Alliance Company	4,500	fill in the blank 2a6315fec00afc1_5	4,500	fill in the blank 2a6315fec00afc1_6	fill in the blank 2a6315fec00afc1_7	fill in the blank 2a6315fec00afc1_8
   Zollinger Company	5,000	fill in the blank 2a6315fec00afc1_9	fill in the blank 2a6315fec00afc1_10	5,000	fill in the blank 2a6315fec00afc1_11	fill in the blank 2a6315fec00afc1_12
   Subtotals	1,050,000	600,000	220,000	115,000	85,000	30,000
   Boyd Industries	fill in the blank 2a6315fec00afc1_13	fill in the blank 2a6315fec00afc1_14	fill in the blank 2a6315fec00afc1_15	fill in the blank 2a6315fec00afc1_16	fill in the blank 2a6315fec00afc1_17	fill in the blank 2a6315fec00afc1_18
   Hodges Company	fill in the blank 2a6315fec00afc1_19	fill in the blank 2a6315fec00afc1_20	fill in the blank 2a6315fec00afc1_21	fill in the blank 2a6315fec00afc1_22	fill in the blank 2a6315fec00afc1_23	fill in the blank 2a6315fec00afc1_24
   Kent Creek Inc.	fill in the blank 2a6315fec00afc1_25	fill in the blank 2a6315fec00afc1_26	fill in the blank 2a6315fec00afc1_27	fill in the blank 2a6315fec00afc1_28	fill in the blank 2a6315fec00afc1_29	fill in the blank 2a6315fec00afc1_30
   Lockwood Company	fill in the blank 2a6315fec00afc1_31	fill in the blank 2a6315fec00afc1_32	fill in the blank 2a6315fec00afc1_33	fill in the blank 2a6315fec00afc1_34	fill in the blank 2a6315fec00afc1_35	fill in the blank 2a6315fec00afc1_36
   Van Epps Company	fill in the blank 2a6315fec00afc1_37	fill in the blank 2a6315fec00afc1_38	fill in the blank 2a6315fec00afc1_39	fill in the blank 2a6315fec00afc1_40	fill in the blank 2a6315fec00afc1_41	fill in the blank 2a6315fec00afc1_42
   Totals	$fill in the blank 2a6315fec00afc1_43	$fill in the blank 2a6315fec00afc1_44	$fill in the blank 2a6315fec00afc1_45	$fill in the blank 2a6315fec00afc1_46	$fill in the blank 2a6315fec00afc1_47	$fill in the blank 2a6315fec00afc1_48