Instructions Trophy Fish Company supplies flies and fishing gear to sporting goods stores and outfitters throughout the western United States. The accounts receivable clerk for Trophy Fish prepared the following partially completed aging of receivables schedule as of the end of business on December 31, 20Y6: 1 Not Days Past Due Days Past Due Days Past Due Days Past Due Days Past Due 2 Past 3 Customer Balance Due 1-30 31-60 61-90 91-120 Over 120 4 AAA Outfitters 20,100.00 20,100.00 5 Brown Trout Fly Shop 7,300.00 7,300.00 6 7 8 Zigs Fish Adventures 4,200.00 4,200.00 9 Subtotals 1,328,100.00 759,100.00 299,900.00 125,700.00 44,600.00 19,100.00 79,700.00 The following accounts were unintentionally omitted from the aging schedule: Balance $4,500 5,400 Customer Due Date Adams Sports & Flies May 22, 2046 Blue Dun Flies Oct. 10, 20Y6 Cicada Fish Co. Sept. 29, 20Y6 Deschutes Sports Oct. 20, 2046 Green River Sports Nov. 7, 20Y6 Smith River Co. Nov. 28, 20Y6 Western Trout Company Dec. 7, 20Y6 Wolfe Sports Jan. 20, 20Y7 7,900 6,500 3,000 2,200 6,700 4,200 Trophy Fish has a past history of uncollectible accounts by age category, as follows: Percent Uncollectible 1% 3 Age Class Not past due 1-30 days past due 31-60 days past due 6190 days past due 91-120 days past due Over 120 days past due 11 29 38 84 2. 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. Question not attempted. Score: 0/172 Aging of Receivables Schedule December 31, 2046 Days Past Due Days Past Due 1-30 31-60 1 Days Past Due Days Past Due 91-120 Days Past Due Over 120 2 Customer Balance 61-90 Not Past Due 20,100.00 3 AAA Outfitters 20,100.00 4 Brown Trout Fly Shop 7,300.00 7,300.00 5 6 Zigs Fish Adventures 4,200.00 4,200.00 7 Subtotals 1,328,100.00 759,100.00 299,900.00 125,700.00 44,600.00 19,100.00 79,700.00 7 Subtotals 1,328,100.00 759,100.00 299,900.00 125,700.00 44,600.00 19,100.00 79,700.00 9 10 11 8 Adams Sports & Flies Blue Dun Flies Cicada Fish Co. Deschutes Sports 12 Green River Sports Smith River Co. Western Trout Company Wolfe Sports 13 14 15 16 Total 17 Percentage uncollectible Estimate of uncollectible 18 accounts 3. Estimate the allowance for doubtful accounts, based on the aging of receivables schedule. $112,900 X