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.	3,300.00	3,300.00
5	Alliance Company	5,000.00		5,000.00
6	~~~~~	~~~~~	~~~~~	~~~~~	~~~~~	~~~~~	~~~~~
7	Zollinger Company	5,100.00			5,100.00
8	Subtotals	1,043,000.00	601,400.00	217,100.00	110,400.00	85,000.00	29,100.00

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

Customer	Balance	Due Date
Boyd Industries	$43,500	April 7
Hodges Company	20,300	May 29
Kent Creek Inc.	7,800	June 8
Lockwood Company	13,500	August 10
Van Epps Company	12,500	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.

First Question

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

Customer	Due Date	Number of Days Past Due
Boyd Industries	April 7	days
Hodges Company	May 29	days
Kent Creek Inc.	June 8	days
Lockwood Company	August 10	days
Van Epps Company	July 2	days

Aging of Receivables Schedule

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

July 31

1				Days Past Due	Days Past Due	Days Past Due	Days Past Due
2	Customer	Balance	Not Past Due	1-30	31-60	61-90	Over 90
3	Acme Industries Inc.	3,300.00	3,300.00
4	Alliance Company	5,000.00		5,000.00
5	~~~~~	~~~~~	~~~~~	~~~~~	~~~~~	~~~~~	~~~~~
6	Zollinger Company	5,100.00			5,100.00
7	Subtotals	1,043,000.00	601,400.00	217,100.00	110,400.00	85,000.00	29,100.00
8	Boyd Industries
9	Hodges Company
10	Kent Creek Inc.
11	Lockwood Company
12	Van Epps Company
13	Totals