The accounts receivable clerk for Evers Industries prepared the following partially completed aging of receivables schedule as of the end of business on November 30:

			Not		Days Past Due
			Past								Over
Customer	Balance		Due		1-30		31-60		61-90		90
Acme Industries Inc.	4,800		4,800
Alliance Company	4,700				4,700
Zollinger Company	10,300						10,300
Subtotals	845,300		510,500		186,000		81,100		42,300		25,400

The following accounts were unintentionally omitted from the aging schedule and not included in the subtotals above:

Customer	Balance		Due Date
Boyd Industries	$11,800		July 11
Hodges Company	8,500		September 19
Kent Creek Inc.	16,900		October 18
Lockwood Company	10,100		November 5
Van Epps Company	22,800		December 21

a. Determine the number of days past due for each of the preceding accounts as of November 30. If an account is not past due, enter 0.

Customer	Due Date	Number of Days Past Due
Boyd Industries	July 11	days
Hodges Company	September 19	days
Kent Creek Inc.	October 18	days
Lockwood Company	November 5	days
Van Epps Company	December 21	days

Feedback

Do not include the due date in your count. Remember that not all months have an equal number of days.

Learning Objective 4.

b. Complete the aging-of-receivables schedule by adding the omitted accounts to the bottom of the schedule and updating the totals. If an amount box does not require an entry, leave it blank.

Evers Industries
Aging of Receivables Schedule
November 30
Customer	Balance	Not Past Due	Days Past Due 1-30	Days Past Due 31-60	Days Past Due 61-90	Days Past Due Over 90
Acme Industries Inc.	$4,800	$4,800	$	$	$	$
Alliance Company	4,700		4,700
Zollinger Company	10,300			10,300
Subtotals	845,300	510,500	186,000	81,100	42,300	25,400
Boyd Industries
Hodges Company
Kent Creek Inc.
Lockwood Company
Van Epps Company
Totals	$	$	$	$	$	$