PR9-2A

PR 9-2A Aging of receivables; estimating allowance for doubtful accounts Trophy Fish Company supplies flies and fishing gear to sporting goods stores and outfit- ters 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: OBJ.4 Not Past Days Past Due 3 Customer 4 AAA Outfitters 5 Brown Trout Fly Shop 7,500 Balance Due 1-30 31-60 61-90 91-120 Over 120 7,500 20,000 20,000 30 Zigs Fish Adventures4 31 Subtotals 4,000 1,300,000 750,000 290,000 120,000 40,000 20,000 80,000 4,000