Can you help walk me through this problem. I don't understand how to find the accounts receivable for each category

\fBlue Skies Equipment Campanjr uses the aging appmach tn estimate bad debt expense at the end cf each acccunting year. Credit sales 13ch frequently en terms ms]. The balance at each account reeeivahle is aged en the basis et'three time peripd as fellows: {1} net vetdue, [2} up be true year pastdue, and [3}n1me than [me year pastdue. Experience has shewn that fer each age greup, the average less rate on the ameunt cf the receivable at year-end clue th uncellectahilitjr is {a} 3 percent. [it] '9 pereentI and {c} 23 percent, respectively. At December 31, 2014- {encl cf current acceunting year] the Acceunts Receivable balance 1Ilvas $48, T and the Allewance fer Dcubtt'u] Accemtts halanee 1avas $9231] {credit} In detelmining which acceunts have been plaillzll the ecllnlinanjur applies cellecticns tn the eldest sales rst TcI simply, eel]: five custumer acecunts are used; the details clt'eaeh en December 31, EDI-=1- fellew