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.

Aging of Receivables; Estimating Allowance for Doubtful Accounts Wig Creations Company supplies wigs and hair care products to beauty salons throughout Texas and the Southwest. The accounts receivable clerk for Wig Creations prepared the following partially completed aging of receivables schedule as of the end of business on December 31, 2011: Days Past Due Customer Balance Not Past Due 1-30 31-60 61-90 91-120 Over 120 Subtotals 639,500 354,900 153,500 70,300 23,700 21,100 16,000 The following accounts were unintentionally omitted from the aging schedule: Customer Due Date Balance Arcade Beauty May 28, 20Y1 $3,200 Creative Images Sept. 7, 20Y1 6,600 Excel Hair Products 900 Oct. 17, 20Y1 Oct. 24, 20Y1 First Class Hair Care 2,200 Golden Images Nov. 23, 20Y1 700 Oh That Hair Nov. 29, 2011 3,800 One Stop Hair Designs Dec. 2, 20Y1 2,400 Visions Hair & Nail Jan. 5, 20Y2 8,100 Wig Creations has a past history of uncollectible accounts by age category, as follows: Percent Uncollectible Age Class Not past due 2 % 4 10 1-30 days past due 31-60 days past due 61-90 days past due 91-120 days past due 15 35 Over 120 days past due 80 Wig Creations Company Aging of Receivables Schedule December 31, 20Y1 Not Past Due Days Past Due 1-30 Days Past Due 31-60 Days Past Due 61-90 Days Past Due 91-120 Days Past Due Over 120 Customer Balance Subtotals 3,000 X 0 X 0 X 0 x 0 x 0 X 3,000 X Arcade Beauty 15,000 X 0 0 0 0 o 0 Creative Images 0 x 0 0 0 0 0 0 Excel Hair Products 0 X 0 0 0 0 0 0 First Class Hair Care 0 x 0 0 0 0 0 Golden Images 0 x 0 0 0 X 0 0 0 Oh That Hair 0 X 0 0 0 x 0 0 0 One Stop Hair Designs 0 x 0 0 X 0 0 0 0 Visions Hair & Nail 7,800 X 0 0 0 0 0 0 Total 0 0 X 0 X 0 0 X 0 X Percent uncollectible 2% 4% 10% 15% 35% 80% 0 Estimate of uncollectible accounts 0 X 0 X 0 X 0 X 0 X 0 x