Blue Skies Equipment Company uses the aging approach to estimate bad debt expense at the end of each accounting year. Credit sales occur frequently on terms n/60. The balance of each account receivable is aged on the basis of three time periods as follows: (1) not yet due, (2) up to one year past due, and (3) more than one year past due. Experience has shown that for each age group, the average loss rate on the amount of the receivable at year-end due to uncollectibility is (a) 7 percent, (b) 15 percent, and (c) 31 percent, respectively. At December 31, 2019 (end of the current accounting year), the Accounts Receivable balance was $52,400 and the Allowance for Doubtful Accounts balance was $1,090 (credit). In determining which accounts have been paid, the company applies collections to the oldest sales first. To simplify, only five customer accounts are used; the details of each on December 31, 2019, follow: Date 03/11/2018 06/30/2018 01/31/2019 B. Brown-Account Receivable Explanation Sale Collection: Collection Debit 14,100 Credit Balance 14,100 3,200 10,900 4,200 6,700 Date 02/28/2019 04/15/2019 11/30/2019 D. Donalds-Account Receivable Explanation Sale Collection Collection Debit 21,600 Credit Balance 21,600 8,300 13,300 5,600 7,700 N. Napier-Account Receivable Date: Explanation. 11/30/2019 Sale 12/15/2019 Collection Debit 9,600 Credit Balance 9,600 1,600 8,000 02/28/2019 04/15/2019 11/30/2019 Sale 21,600 21,600 Collection 8,300 13,300 Collection 5,600 7,700 N. Napier-Account Receivable Date Explanation 11/30/2019 Sale 12/15/2019 Collection Debit 9,600 Credit Balance 9,600 1,600 8,000 S. Strothers-Account Receivable Date Explanation Debit Credit Balance 03/02/2017 Sale 5,400 5,400 04/15/2017 Collection 5,400 09/01/2018 Sale 9,600 9,600 10/15/2018 Collection 4,400 5,200 02/01/2019 Sale 22,100 27,300 03/01/2019 Collection 5,700 21,600 12/31/2019 Sale 2,600 24,200 Date 12/30/2019 T. Thomas-Account Receivable. Explanation Sale Debit 5,800 Credit Balance 5,800 Required: 1. Compute the total accounts receivable in each age category. Not yet due Up to one year past due More than one year past due Total accounts receivable Amount $ 0