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.	3,500		3,500
Alliance Company	5,000				5,000
Zollinger Company	11,500						11,500
Subtotals	894,500		540,300		196,800		85,900		44,700		26,800

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

Customer	Balance		Due Date
Boyd Industries	$12,500		July 11
Hodges Company	8,900		September 21
Kent Creek Inc.	17,900		October 18
Lockwood Company	10,700		November 4
Van Epps Company	24,200		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 11	days
Hodges Company	September 21	days
Kent Creek Inc.	October 18	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.	$3,500	$3,500	$	$	$	$
Alliance Company	5,000		5,000
Zollinger Company	11,500			11,500
Subtotals	894,500	540,300	196,800	85,900	44,700	26,800
Boyd Industries
Hodges Company
Kent Creek Inc.
Lockwood Company
Van Epps Company
Totals	$	$	$	$	$	$