The following information concerns the outstanding sales of Black Ltd for the months January to May of the current year. From the information below you are required to prepare an aged debtors analysis and make any necessary comments.

Customer	Total	May	April	March	Feb	Jan
A Pty Ltd	4,200	2,600	1 600
B Ltd	4,000	4,000
C & Co	400	100	100	200
D Ltd	3,000	2,000	1 000

During the month of June the following transactions took place:

• A Pty Ltd paid $2,000 off their May outstanding sales and purchased another $1 400 worth of goods on credit
• B Ltd paid their May account in full and purchased another $3,400 worth of goods on credit
• D Ltd paid their April balance and purchased another $800 worth of goods on credit