AGING

Aging Accounts Receivable

Date: October 31, 2012

Analysis of Accounts Receivable by Age

Not 1-30 31-60 61-90
Yet Days Days Days
Customer Total Due Past Due Past Due Past Due
Attitudes For Hair $4,600 $2,600 $700
Beauty Box 7,500 5,600 1,900
Hair Affair 10,000 3,000 3,000 2,000 2,000
Headliners Salon 3,800 3,800
Ooh La La Hair 800
Shear Paradise 3,500 1,000 640 1,400
Totals $30,200 $15,000 $6,600 $2,640 $3,400

Estimate of Probable
Uncollectible Accounts Expense
Total Percent Total
Amount Uncoll. Uncoll.
Not yet due $15,000 1% $150
1-30 days past due 6,600 3% 198
31-60 days past due 2,640 5% 132
61-90 days past due 3,400 10% 340
Over 90 days past due 2,560 25% 640
Totals $30,200 $1,460
 October 31, 2012

e
Over 90
Days
Past Due
$1,300

800
460
$2,560