Trophy Fish Company supplies flies and fishing gear to sporting goods stores and oufifters throughout the western United States. The accounts receivable clerk for Trophy Fish prepared the following partally completed aging receivables schedule as of the end of business on December 31, 2016: Net Days Past Due Days Past Due Days Past Due Days Past Due Days Past Due Past Customer Balance Due 1-30 31-60 61-90 91-120 Over 120 AAA Ouders 20,600.00 20,600.00 Brown Trout Fly Shop 720000 7,200.00 Zigs Fish Adventures 430000 4,200.00 Subtal 1,301,300 00 751,700.00 787100.00 126,100001 57.300.00 23,500.00 75.000.00 The following accounts were unintentionally omitted from the aging schedule: Customer Due Date Balance Adams Sports & Flies May 22, 20Y6 $4,900 Blue Dun Flies Oct. 10, 20Y6 5,200 Cicada Fish Co. Sept. 29, 20Y6 8,300 Deschutes Sports Oct. 20, 20Y6 6,800 Green River Sports Nov. 7, 20Y6 3,800 Smith River Co. Nov. 28, 20Y6 2,900 Western Trout Company Dec. 7, 20Y6 7,000 Wolfe Sports Jan. 20, 20Y7 4,400 Trophy Fish has a past history of uncollectible accounts by age category, as follows: Age Class Not past due 1-30 days past due 31-60 days past due 61-90 days past due 91-120 days past due Over 120 days past due Percent Uncollectible 80 80 1% 30 39 2888 Aging of Receivables Schedule December 31, 2016 Score: 0/172 Days Past Due Days Past Due Days Past Due Days Past Due Days Past Due Customer AAA Outfitters Balance Not Past Due 1-30 31-60 61-90 91-120 Over 120 20,600.00 20,600.00 Brown Trout Fly Shop 7,200.00 7,200.00 3 Zigs Fish Adventures 4,200.00 4,200,00 7 Subtotals 1,301,200.00 751,700.00 287,100.00 126,100.00 37,800.00 23,500.00 75,000.00 Adams Sports & Flies 9 Blue Dun Flies 10 Cicada Fish Co. 11 Deschutes Sports 12 Green River Sports Aging of Receivables Schedule 6 Zigs Fish Adventures 7 Subtotals Adams Sports & Flies 9 Blue Dun Flies 10 Cicada Fish Co. 11 Deschutes Sports 12 Green River Sports 13 Smith River Co. Western Trout 14 Company 15 Wolfe Sports 161 Total Percentage 17 uncollectible Estimate of 18 uncollectible accounts 4,200.00 4,200.00 1,301,200.00 751,700.00 287,100.00 126,100.00 37,800.00 23,500.00 75,000.00