Question

Trophy Fish Company supplies flies and fishing gear to sporting goods stores and outfitters throughout the western United States. The accounts receivable clerk for Trophy Fish prepared the following partially completed aging of receivables schedule as of the end of business on December 31, 20Y6:

1			Not	Days Past Due	Days Past Due	Days Past Due	Days Past Due	Days Past Due
2			Past
3	Customer	Balance	Due	1-30	31-60	61-90	91-120	Over 120
4	AAA Outfitters	20,600.00	20,600.00
5	Brown Trout Fly Shop	7,200.00			7,200.00
6	~~~~~	~~~~~	~~~~~	~~~~~	~~~~~	~~~~~	~~~~~	~~~~~
7
8	Zigs Fish Adventures	4,200.00		4,200.00
9	Subtotals	1,301,200.00	751,700.00	287,100.00	126,100.00	37,800.00	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	Percent Uncollectible
Not past due	1%
1–30 days past due	2
31–60 days past due	8
61–90 days past due	30
91–120 days past due	39
Over 120 days past due	80

1. Determine the number of days past due for each of the preceding accounts. If an account is not past due, enter a zero.

Customer	Due Date	Number of Days Past Due
Adams Sports & Flies	May 22, 20Y6	days
Blue Dun Flies	Oct. 10, 20Y6	days
Cicada Fish Co.	Sept. 29, 20Y6	days
Deschutes Sports	Oct. 20, 20Y6	days
Green River Sports	Nov. 7, 20Y6	days
Smith River Co.	Nov. 28, 20Y6	days
Western Trout Company	Dec. 7, 20Y6	days
Wolfe Sports	Jan. 20, 20Y7	days

Answer 1