Aging of Receivables Schedule

The accounts receivable clerk for Kirchhoff 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
Academy Industries Inc.	3,100		3,100
Ascent Company	3,100				3,100
Zoot Company	7,900						7,900
Subtotals	657,100		396,800		144,600		63,100		32,900		19,700

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

Customer	Balance		Due Date
Conover Industries	$9,200		July 9
Keystone Company	6,600		September 19
Moxie Creek Inc.	13,100		October 17
Rainbow Company	7,900		November 4
Swanson Company	17,700		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
Conover Industries	July 9	fill in the blank 96a7cffaefc6fe2_1 days
Keystone Company	September 19	fill in the blank 96a7cffaefc6fe2_2 days
Moxie Creek Inc.	October 17	fill in the blank 96a7cffaefc6fe2_3 days
Rainbow Company	November 4	fill in the blank 96a7cffaefc6fe2_4 days
Swanson Company	December 21	fill in the blank 96a7cffaefc6fe2_5 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.

Kirchhoff 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
Academy Industries Inc.	3,100	3,100	fill in the blank b08558faefc805d_1	fill in the blank b08558faefc805d_2	fill in the blank b08558faefc805d_3	fill in the blank b08558faefc805d_4
Ascent Company	3,100	fill in the blank b08558faefc805d_5	3,100	fill in the blank b08558faefc805d_6	fill in the blank b08558faefc805d_7	fill in the blank b08558faefc805d_8
Zoot Company	7,900	fill in the blank b08558faefc805d_9	fill in the blank b08558faefc805d_10	7,900	fill in the blank b08558faefc805d_11	fill in the blank b08558faefc805d_12
Subtotals	657,100	396,800	144,600	63,100	32,900	19,700
Conover Industries	fill in the blank b08558faefc805d_13	fill in the blank b08558faefc805d_14	fill in the blank b08558faefc805d_15	fill in the blank b08558faefc805d_16	fill in the blank b08558faefc805d_17	fill in the blank b08558faefc805d_18
Keystone Company	fill in the blank b08558faefc805d_19	fill in the blank b08558faefc805d_20	fill in the blank b08558faefc805d_21	fill in the blank b08558faefc805d_22	fill in the blank b08558faefc805d_23	fill in the blank b08558faefc805d_24
Moxie Creek Inc.	fill in the blank b08558faefc805d_25	fill in the blank b08558faefc805d_26	fill in the blank b08558faefc805d_27	fill in the blank b08558faefc805d_28	fill in the blank b08558faefc805d_29	fill in the blank b08558faefc805d_30
Rainbow Company	fill in the blank b08558faefc805d_31	fill in the blank b08558faefc805d_32	fill in the blank b08558faefc805d_33	fill in the blank b08558faefc805d_34	fill in the blank b08558faefc805d_35	fill in the blank b08558faefc805d_36
Swanson Company	fill in the blank b08558faefc805d_37	fill in the blank b08558faefc805d_38	fill in the blank b08558faefc805d_39	fill in the blank b08558faefc805d_40	fill in the blank b08558faefc805d_41	fill in the blank b08558faefc805d_42
Totals	fill in the blank b08558faefc805d_43	fill in the blank b08558faefc805d_44	fill in the blank b08558faefc805d_45	fill in the blank b08558faefc805d_46	fill in the blank b08558faefc805d_47	fill in the blank b08558faefc805d_48