Aging of Receivables Schedule

The accounts receivable clerk for Evers Industries prepared the following partially completed aging of receivables schedule as of the end of business on November 30:

			Not		Days Past Due
			Past								Over
Customer	Balance		Due		1-30		31-60		61-90		90
Acme Industries Inc.	3,600		3,600
Alliance Company	6,000				6,000
Zollinger Company	8,900						8,900
Subtotals	873,000		527,200		192,100		83,800		43,700		26,200

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

Customer	Balance		Due Date
Boyd Industries	$12,200		July 9
Hodges Company	8,700		September 20
Kent Creek Inc.	17,500		October 16
Lockwood Company	10,500		November 4
Van Epps Company	23,600		December 21

a. Determine the number of days past due for each of the preceding accounts as of November 30. If an account is not past due, enter 0.

Customer	Due Date	Number of Days Past Due
Boyd Industries	July 9	days
Hodges Company	September 20	days
Kent Creek Inc.	October 16	days
Lockwood Company	November 4	days
Van Epps Company	December 21	days

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
November 30
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.	$3,600	$3,600	$	$	$	$
Alliance Company	6,000		6,000
Zollinger Company	8,900			8,900
Subtotals	873,000	527,200	192,100	83,800	43,700	26,200
Boyd Industries
Hodges Company
Kent Creek Inc.
Lockwood Company
Van Epps Company
Totals	$	$	$	$	$	$