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14.31 Aging schedule: A partial aging of accounts receivable for Lincoln Cleaning Services is given in the accompanying table.What percent of receivables are in the 45-day range? Determine the firm's effective days' sales outstanding. How does it compare with the industry average of 35 days? Age of Account (in days) 10 30 45 60 75 Total Value of Account ($) $ $ 271,000 145,220 $ 53,980 $ 31,245 $ 589,218 % of Total Account 100.0% Effective DSO = Age of the account category Percent of AR for the account category Effective DSO = days