An aged trial balance of accounts receivable is normally used by the auditor to evaluate the

adequacy of the allowance for doubtful accounts involving accounts receivable. The companys

credit terms are 2% 10, net 30. The aged trial balance was made on December 31, year 1. The

auditor reviews the work on January 30, year 2. An outstanding accounts receivable on December

31, year 1 was for a sale invoiced on November 22, year 1 would be classified on the aged trial

balance as:

a. Current.

b. Past due

c. More than 30 days past due.

d. More than 60 days past due.