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

$\backslash$table$[[$Customer$,$Balance,$\backslash$table$[[$Not$],[$Past$],[$Due$]],$Days Past Due$],[1-30,31-60,61-90,\backslash$table$[[$Over$],[90]]],[$Academy Industries Inc.,$4,000,4,000,,,,],[\backslash$table$[[$Ascent Company$],[$Zoot Company$]],\backslash$table$[[,\backslash$table$[[,\backslash$table$[[4,500]],\backslash$table$[[7,700]],\backslash$table$[[,\backslash$table$[[,,,,,,],[$Subtotals$,875,000,528,400,192,500,84,000,43,800,26,300]]]]]]]],,,,,]]$

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

$\backslash$table$[[$Customer$,$Balance,Due Date$],[$Conover Industries,$$12,300,$July $11],[$Keystone Company,$8,800,$September $21],[$Moxie Creek Inc.,$17,500,$October $17],[$Rainbow Company,$10,500,$November $5],[$Swanson Company,$23,600,$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 $0.$

$\backslash$table$[[$Customer$,$Due Date,Number of Days Past Due$],[$Conover Industries,July $11,$days$],[$Keystone Company,September $21,$days$],[$Moxie Creek Inc.,October $17,$days$],[$Rainbow Company.,November $5,$days$]]$

PE$\mathrm{.}09\mathrm{.}01.$BLANKSHEET.AL$...$

PE$\mathrm{.}09\mathrm{.}02.$BLANKSHEET.AL$...$

P$\mathrm{.}09\mathrm{.}03.$ALGO

E$\mathrm{.}09\mathrm{.}04.$ALGO

E$\mathrm{.}09\mathrm{.}05.$BLANKSHEET.AL$...$

X$\mathrm{.}09\mathrm{.}06.$ALGO

X$\mathrm{.}09\mathrm{.}08.$ALGO

$\mathrm{.}09\mathrm{.}09.$ ALGO

$\mathrm{.}09\mathrm{.}10.$BLANKSHEETAL...

X$\mathrm{.}09\mathrm{.}12.$BLANKSHEET.A$..$

X$\mathrm{.}09\mathrm{.}20.$BLANKSHEET.A$..$

R$\mathrm{.}09\mathrm{.}02.$BLANKSHEET.A$...$

Customer

Due Date

Number of Days Past Due

$\backslash$table$[[$Conover Industries,July $11,$days$],[$Keystone Company,September $21,$days$],[$Moxie Creek Inc.,October $17,$days$],[$Rainbow Company,November $5,$days$],[$Swanson Company,December $21,$days$]]$

b$.$ Complete the aging$-$of$-$receivables schedule by adding the omitted accounts to the bottom of the schedule and updating the totals. If an amo an entry, leave it blank.

Kirchhoff Industries

Aging of Receivables Schedule

November $30$

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

$\backslash$table$[[$Customer$,$Balance,$\backslash$table$[[$Not$],[$Past$],[$Due$]],$Days Past Due$],[1-30,31-60,61-90,\backslash$table$[[$Over$],[90]]],[$Academy Industries Inc.,$4,000,4,000,,,,],[\backslash$table$[[$Ascent Company$],[$Zoot Company$]],\backslash$table$[[\backslash$table$[[4,500],[-=-$