he accounts receivable clerk for Kirchhoff Industries prepared the following partially completed aging of receivables schedule as of the end of business on November 30:

			Not		Days Past Due
			Past								Over
Customer	Balance		Due		1-30		31-60		61-90		90
Academy Industries Inc.	2,500		2,500
Ascent Company	4,600				4,600
Zoot Company	8,600						8,600
Subtotals	709,800		428,700		156,200		68,100		35,500		21,300

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

Customer	Balance		Due Date
Conover Industries	$9,900		July 11
Keystone Company	7,100		September 21
Moxie Creek Inc.	14,200		October 18
Rainbow Company	8,500		November 4
Swanson Company	19,200		December 21

a. Determine the number of days past due for each of the preceding accounts as of November 30. If an account is not past due, enter 0.

Customer	Due Date	Number of Days Past Due
Conover Industries	July 11	fill in the blank 5066b3ff902bfb8_1 days
Keystone Company	September 21	fill in the blank 5066b3ff902bfb8_2 days
Moxie Creek Inc.	October 18	fill in the blank 5066b3ff902bfb8_3 days
Rainbow Company	November 4	fill in the blank 5066b3ff902bfb8_4 days
Swanson Company	December 21	fill in the blank 5066b3ff902bfb8_5 days

b. 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.

Kirchhoff Industries
Aging of Receivables Schedule
November 30
Customer	Balance	Not Past Due	Days Past Due 1-30	Days Past Due 31-60	Days Past Due 61-90	Days Past Due Over 90
Academy Industries Inc.	2,500	2,500	fill in the blank bd5ba7f5eff7022_1	fill in the blank bd5ba7f5eff7022_2	fill in the blank bd5ba7f5eff7022_3	fill in the blank bd5ba7f5eff7022_4
Ascent Company	4,600	fill in the blank bd5ba7f5eff7022_5	4,600	fill in the blank bd5ba7f5eff7022_6	fill in the blank bd5ba7f5eff7022_7	fill in the blank bd5ba7f5eff7022_8
Zoot Company	8,600	fill in the blank bd5ba7f5eff7022_9	fill in the blank bd5ba7f5eff7022_10	8,600	fill in the blank bd5ba7f5eff7022_11	fill in the blank bd5ba7f5eff7022_12
Subtotals	709,800	428,700	156,200	68,100	35,500	21,300
Conover Industries	fill in the blank bd5ba7f5eff7022_13	fill in the blank bd5ba7f5eff7022_14	fill in the blank bd5ba7f5eff7022_15	fill in the blank bd5ba7f5eff7022_16	fill in the blank bd5ba7f5eff7022_17	fill in the blank bd5ba7f5eff7022_18
Keystone Company	fill in the blank bd5ba7f5eff7022_19	fill in the blank bd5ba7f5eff7022_20	fill in the blank bd5ba7f5eff7022_21	fill in the blank bd5ba7f5eff7022_22	fill in the blank bd5ba7f5eff7022_23	fill in the blank bd5ba7f5eff7022_24
Moxie Creek Inc.	fill in the blank bd5ba7f5eff7022_25	fill in the blank bd5ba7f5eff7022_26	fill in the blank bd5ba7f5eff7022_27	fill in the blank bd5ba7f5eff7022_28	fill in the blank bd5ba7f5eff7022_29	fill in the blank bd5ba7f5eff7022_30
Rainbow Company	fill in the blank bd5ba7f5eff7022_31	fill in the blank bd5ba7f5eff7022_32	fill in the blank bd5ba7f5eff7022_33	fill in the blank bd5ba7f5eff7022_34	fill in the blank bd5ba7f5eff7022_35	fill in the blank bd5ba7f5eff7022_36
Swanson Company	fill in the blank bd5ba7f5eff7022_37	fill in the blank bd5ba7f5eff7022_38	fill in the blank bd5ba7f5eff7022_39	fill in the blank bd5ba7f5eff7022_40	fill in the blank bd5ba7f5eff7022_41	fill in the blank bd5ba7f5eff7022_42
Totals	fill in the blank bd5ba7f5eff7022_43	fill in the blank bd5ba7f5eff7022_44	fill in the blank bd5ba7f5eff7022_45	fill in the blank bd5ba7f5eff7022_46	fill in the blank bd5ba7f5eff7022_47	fill in the blank bd5ba7f5eff7022_48