Griswold's began operations in January, selling inexpensive sunglasses to large retailers like Walgreensand other smaller stores. Assume the following transactions occurred during its first six months of operations.

January 1	Sold merchandise to Walgreens for $14,000; the cost of these goods to Griswold's was $6,600.
February 12	Received payment in full from Walgreens.
March 1	Sold merchandise to Bravis Pharmaco on account for $2,400; the cost of these goods to Griswold's was $1,100.
April 1	Sold merchandise to Tonys Pharmacy on account for $7,400. The cost to Griswold's was $4,100.
May 1	Sold merchandise to Anjuli Stores on account for $1,400; the cost to Griswold's was $900.
June 17	Received $6,200 on account from Tonys Pharmacy.

Required:
1.	Complete the following aged listing of customer accounts at June 30.

2.	Estimate the Allowance for Doubtful Accounts required at June 30 assuming the following uncollectible rates: one month, 2 percent; two months, 6 percent; three months, 25 percent; more than three months, 35 percent.

3-a.	Show how Griswold's would report its accounts receivable on its June 30 balance sheet.

3-b.	What amounts would be reported on an income statement prepared for the six-month period ended June 30?

Unpaid Since March Greater than June May April Customer Total Balance One Month) (Two Months) ( Three Months) Three Months) 1,400 Anjuli Stores Bravis Pharmaco Tony's Pharmacy Walgreens Total 1,400 2,400 2,400 0 $ 1,400 2,400