The accounts receivable clerk for Evers Industries prepared the following partially completed aging of receivables schedule as of the end of business on July 31:

1	A	B	C	D	E	F	G
2				Days Past Due	Days Past Due	Days Past Due	Days Past Due
3	Customer	Balance	Not Past Due	1-30	31-60	61-90	Over 90
4	Acme Industries Inc.	2,600.00	2,600.00
5	Alliance Company	4,200.00		4,200.00
6	~~~~~	~~~~~	~~~~~	~~~~~	~~~~~	~~~~~	~~~~~
7	Zollinger Company	5,200.00			5,200.00
8	Subtotals	1,051,100.00	597,500.00	223,600.00	114,300.00	85,400.00	30,300.00

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

Customer	Balance	Due Date
Boyd Industries	$44,100	April 7
Hodges Company	20,600	May 29
Kent Creek Inc.	7,800	June 8
Lockwood Company	13,500	August 10
Van Epps Company	12,400	July 2

Required:

A.	Determine the number of days past due for each of the preceding accounts as of July 31. If an account is not past due, enter a zero.
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.