EX 8-7 Number of days past due
Toot Auto Supply distributes new and used automobile parts to local dealers throughout the Midwest. Toot’s credit terms are n/30. As of the end of business on October 31, the following accounts receivable were past due:
| Account | Due Date | Amount |
| Avalanche Auto | August 8 | $12,000 |
| Bales Auto | October 11 | 2,400 |
| Derby Auto Repair | June 23 | 3,900 |
| Lucky’s Auto Repair | September 2 | 6,600 |
| Pit Stop Auto | September 19 | 1,100 |
| Reliable Auto Repair | July 15 | 9,750 |
| Trident Auto | August 24 | 1,800 |
| Valley Repair & Tow | May 17 | 4,000 |
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