EX $9-8$ 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 August $31$ :

$\backslash$table$[[,$A$,$B$,$C$,$D$,$E$,$F$,$G$],[1,,,$Not,,Days Past Due,,$],[2,,,$Past,,,,Over$],[3,$Customer,Balance,Due,$1-30,31-60,61-90,90],[4,$Academy Industries Inc.,$3,000,3,000,,,,],[5,$Ascent Company,$4,500,,4,500,,,],[,,,,,,,],[,,,,,,,],[21,$Zoot Company,$5,000,,,5,000,,],[22,$Subtotals,$1,050,000,600,000,220,000,115,000,85,000,30,000],[23,,,,,,,]]$

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

$\backslash$table$[[$Customer$,$Balance,Due Date$],[$Conover Industries,$$30,000,$March $22],[$Keystone Company,$18,000,$July $1],[$Moxie Creek Inc.,$9,000,$July $25],[$Rainbow Company,$26,400,$September $10],[$Swanson Company,$46,600,$August $3]]$

a$.$ Determine the number of days past due for each of the preceding accounts as of August $31.$

b$.$ Complete the aging of receivables schedule by adding the omitted accounts to the bottom of the schedule and updating the totals.