Many companies use accounts receivable aging schedules to project future cash inflows and bad-debt expense. Review the information typically presented in such a report (see Figure 12-8). Which specific metrics can be calculated from those data that might be especially useful in providing early warning about looming cash flow or bad-debt problems?

1-30 Days 31-60 Days 61-90 Days Over 90 Days Past Due Past Due Customer Amount Current Past Due Past Due Able $3,450 2,955 $6,405 $3,450 2,955 $6,405 Invoice 221 Invoice 278 Total Baker $4,500 $4,500 $5,500 $198,900 $146,900$28,500 $10,000 Invoice 178 Invoice 245 $4,500 2,560 $7,060 2,560 $2,560 Total Other Accounts $185,435 $137,935 $28,500 $2,500 $11,000 Totals $2,500 $11,000