Federated Flour Company sells on terms of 1/15 net 30 . The company's management is concerned that its investment in accounts receivable is unintentionally growing due to its customers' late payments, called "arrearages." In anticipation of being asked about this by the company treasurer, Ethan collected a sample of accounts receivable information. The sample represents 25% of the company's accounts receivable outstanding. Assist Ethan by organizing the data into an aging schedule using the categories shown. Then calculate the volume of accounts receivable outstanding and the percentage of total receivables outstanding in each category to complete the statements that follow. An aging schedule provides insights into the condition of a firm's accounts receivable. In this case, using the preceding sample data, the percentage of receivables that are 6190 days and 91+ days late are and , respectively. This has the potential to be a receivables and working capital management problem for Federated, because it means that the total dollar value for all of its accounts receivable that are more than 31 days late is . (Remember, the preceding sample data represents 25% of Federated's total volume of accounts receivable.)