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The following information is available for Blue Spruce's Best Corporation about the age of its receivables at December 3 1 , its year end:

The following information is available for Blue Spruce's Best Corporation about the age of its receivables at December 31, its year end:
\table[[Number of days outstanding,0-30,31-60,61-90,Over 90],[Accounts Receivable,$402,000,$242000,$202,000,$82,000
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