R9-2A Trophy Fish Company supplies fli ters throughout Aging of receivables; estimating allowance for doubtful accounts es and fishing gear to sporting goods st the western United States. The accounts receivable clerk for Tron!ulj as of hy rpd the following partially completed aging of receivables schedule on December 31, 20Y6: Days Past Due Not Past Balance Due 1-30 31-60 61-90 91-120 Over 3 Customer 4 AAA Outfitters 5 Brown Trout Fly Shop 7.500 20,000 20,000 7,500 4,000 Subtotals 1,300,000 750,000 290,000 120,000 40,000 20,000 80,000