Wig Creations Company supplies wigs and hair care products to beauty salons throughout Texas and southwest.

Aging of Receivables; Estimating Allowance for Doubtful Accounts Wig Creations Company supplies wigs and hair care products to beauty salons throughout Texas and the Southwest. The accounts receivable dlerk for Wig Creations prepared the following partially completed aging of receivables schedule as of the end of business on December 31, 201 Days Past Due Balance Not Past Due 1-30 31-60 61-90 91-120 over 120 584,100 324,100 140,200 64,300 21,600 19,300 14,600 The following accounts were unintentionally omitted from the aging schedule Customer Arcade Beauty Creative Images Excel Hair Products First Class Hair Care Golden Images Due Date Balance May 28, 20Y1 Sept. 7, 20Y Oct. 17, 20Y1 Oct. 24, 20Y1 Nov. 23, 20Y1 Nov. 29, 20Y1 Dec. 2, 20Y Jan. 5, 20Y2 $3,200 6,700 900 2,200 700 3,900 2,500 8,200 Oh The Hair One Stop Hair Designs Visions Hair and Nail wig Creations has a past history of uncollectible accounts by age category, as follows: Age Class Percent Uncollectible Not past due