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12. The Mighty Power Tool Company has the following accounts on its books: Customer Amount Owed (s) Age (days) ABC 50,000 35 DEF 35,000 5 GHI 15,000 10 KLM 75,000 22 NOP 42,000 40 QRS 18,000 12 TUV 82,000 53 WXY 36,000 90 The firm extends credit on terms of 1-15, net 30. Develop an aging schedule using 15- day increments through 60 days, and then indicate any accounts that have been outstanding for more than 60 days