Schedule of Receivables as of September 30, 2019

Billing Date Billed to Amount

5/12/2019 Carlos Poktol 45,287.00
5/10/2019 Juan Bautista 45,294.00
9/28/2019 Santiago Ramos 45,472.00
3/14/2019 Baby Blue Santos 46,093.00
7/9/2019 Santiago Ramos 46,630.00
4/11/2019 Minerva Libod 46,766.00
4/13/2019 Santiago Ramos 47,630.00
7/9/2019 Baby Blue Santos 47,817.00
1/10/2019 Rea May Campo 47,885.00
8/11/2019 Jose Karlos 48,279.00
3/8/2019 Carolina Bodbod 48,664.00
3/17/2019 Juan Bautista 48,703.00
7/6/2019 Juan Bautista 48,945.00
3/12/2019 Jose Karlos 49,047.00
3/8/2019 Baby Blue Santos 49,073.00
7/15/2019 Jose Karlos 49,352.00
7/17/2019 Carolina Bodbod 49,957.00
2/18/2019 Minerva Libod 50,371.00
4/7/2019 Lina Makati 50,698.00
3/6/2019 Santiago Ramos 51,472.00
2/19/2019 Rea May Campo 51,919.00
4/6/2019 Lina Makati 52,277.00
3/16/2019 Juan Bautista 52,538.00
3/17/2019 Jose Karlos 52,990.00
8/25/2019 Leo Makabolid 53,467.00
8/23/2019 Rea May Campo 53,767.00
3/14/2019 Minerva Libod 54,703.00
1/8/2019 Carolina Bodbod 54,773.00
3/10/2019 Leo Makabolid 55,759.00
3/18/2019 Leo Makabolid 56,615.00
8/26/2019 Carolina Bodbod 56,742.00
7/12/2019 Carolina Bodbod 57,024.00
2/4/2019 Rea May Campo 57,214.00
3/7/2019 Minerva Libod 57,280.00
1/7/2019 Leo Makabolid 57,705.00
2/7/2019 Jose Karlos 58,082.00
8/20/2019 Rea May Campo 58,341.00
2/9/2019 Jose Karlos 58,471.00
7/14/2019 Carolina Bodbod 59,115.00
7/12/2019 Baby Blue Santos 59,227.00
4/8/2019 Leo Makabolid 59,589.00
3/6/2019 Minerva Libod 59,725.00
4/9/2019 Carolina Bodbod 59,902.00
 1/4/2019 Lina Makati 59,975.00
7/16/2019 Juan Bautista 60,491.00
7/12/2019 Carlos Poktol 60,560.00
8/10/2019 Carlos Poktol 60,676.00
3/6/2019 Rea May Campo 60,895.00
7/14/2019 Santiago Ramos 61,113.00
1/9/2019 Lina Makati 61,646.00
2/14/2019 Minerva Libod 61,703.00
7/7/2019 Carlos Poktol 62,561.00
1/27/2019 Leo Makabolid 62,599.00
2/3/2019 Lina Makati 63,443.00
7/19/2019 Lina Makati 63,754.00
2/17/2019 Lina Makati 63,976.00
3/17/2019 Baby Blue Santos 64,246.00
8/19/2019 Leo Makabolid 64,690.00
8/29/2019 Leo Makabolid 64,736.00
7/13/2019 Juan Bautista 65,099.00
7/4/2019 Minerva Libod 65,868.00
7/17/2019 Rea May Campo 66,054.00
2/11/2019 Baby Blue Santos 66,059.00
5/11/2019 Leo Makabolid 66,559.00
8/15/2019 Carolina Bodbod 66,943.00
3/13/2019 Lina Makati 67,086.00
1/6/2019 Leo Makabolid 67,181.00
7/18/2019 Rea May Campo 68,243.00
7/9/2019 Minerva Libod 68,515.00
8/18/2019 Baby Blue Santos 68,837.00
7/16/2019 Juan Bautista 69,226.00
1/8/2019 Baby Blue Santos 69,479.00
4/6/2019 Baby Blue Santos 69,943.00
3/15/2019 Lina Makati 70,018.00
8/12/2019 Rea May Campo 70,346.00
6/10/2019 Carolina Bodbod 70,937.00
1/31/2019 Santiago Ramos 71,191.00
3/15/2019 Juan Bautista 71,802.00
4/5/2019 Jose Karlos 71,899.00
2/5/2019 Minerva Libod 72,019.00
9/30/2019 Lina Makati 72,131.00
1/25/2019 Lina Makati 73,127.00
2/14/2019 Baby Blue Santos 73,617.00
1/12/2019 Santiago Ramos 74,475.00
3/9/2019 Juan Bautista 74,881.00
2/16/2019 Carlos Poktol 75,032.00
7/15/2019 Rea May Campo 75,187.00
3/16/2019 Santiago Ramos 75,227.00
 6/7/2019 Carolina Bodbod 75,568.00
5/13/2019 Baby Blue Santos 76,276.00
3/15/2019 Rea May Campo 76,604.00
8/7/2019 Minerva Libod 76,937.00
1/10/2019 Baby Blue Santos 77,556.00
2/17/2019 Minerva Libod 77,577.00
7/14/2019 Lina Makati 77,704.00
1/26/2019 Baby Blue Santos 77,784.00
8/27/2019 Carlos Poktol 79,001.00
1/2/2019 Baby Blue Santos 79,264.00
7/17/2019 Baby Blue Santos 79,531.00
6/9/2019 Leo Makabolid 79,641.00
7/12/2019 Leo Makabolid 80,028.00
1/5/2019 Baby Blue Santos 80,062.00
4/10/2019 Carlos Poktol 80,687.00
8/21/2019 Jose Karlos 80,718.00
7/10/2019 Carolina Bodbod 81,004.00
7/13/2019 Santiago Ramos 81,092.00
7/14/2019 Santiago Ramos 81,594.00
7/9/2019 Baby Blue Santos 81,700.00
8/13/2019 Baby Blue Santos 82,134.00
7/15/2019 Juan Bautista 82,371.00
5/11/2019 Carlos Poktol 82,918.00
1/11/2019 Jose Karlos 82,924.00
3/13/2019 Rea May Campo 83,258.00
4/6/2019 Santiago Ramos 85,016.00
8/6/2019 Jose Karlos 85,016.00
2/18/2019 Leo Makabolid 85,312.00
7/11/2019 Baby Blue Santos 85,375.00
7/19/2019 Lina Makati 85,578.00
7/16/2019 Baby Blue Santos 85,918.00
7/8/2019 Carolina Bodbod 86,184.00
5/10/2019 Minerva Libod 86,701.00
3/17/2019 Juan Bautista 86,842.00
9/29/2019 Juan Bautista 87,120.00
4/7/2019 Jose Karlos 87,185.00
2/9/2019 Baby Blue Santos 87,856.00
3/11/2019 Juan Bautista 88,497.00
3/12/2019 Jose Karlos 88,989.00
3/9/2019 Leo Makabolid 89,687.00
3/16/2019 Juan Bautista 90,326.00
7/6/2019 Baby Blue Santos 90,886.00
7/7/2019 Juan Bautista 90,907.00
2/12/2019 Carlos Poktol 91,251.00
1/3/2019 Carlos Poktol 91,261.00
 7/8/2019 Lina Makati 91,452.00
4/9/2019 Juan Bautista 91,699.00
4/8/2019 Juan Bautista 91,737.00
4/5/2019 Carolina Bodbod 92,672.00
8/24/2019 Carolina Bodbod 92,810.00
7/17/2019 Minerva Libod 93,166.00
7/10/2019 Carlos Poktol 93,247.00
4/8/2019 Lina Makati 94,741.00
1/29/2019 Minerva Libod 95,240.00
4/12/2019 Minerva Libod 95,392.00
1/9/2019 Carlos Poktol 95,669.00
4/7/2019 Minerva Libod 96,221.00
5/10/2019 Juan Bautista 96,483.00
6/8/2019 Juan Bautista 97,161.00
3/11/2019 Baby Blue Santos 97,284.00
5/13/2019 Carlos Poktol 98,539.00
7/15/2019 Baby Blue Santos 98,615.00
1/7/2019 Baby Blue Santos 99,053.00
6/9/2019 Carlos Poktol 100,183.00
2/17/2019 Rea May Campo 100,225.00
3/15/2019 Carlos Poktol 100,235.00
8/9/2019 Carlos Poktol 100,400.00
7/11/2019 Baby Blue Santos 100,743.00
4/13/2019 Baby Blue Santos 100,759.00
1/24/2019 Minerva Libod 101,514.00
1/30/2019 Leo Makabolid 101,721.00
3/7/2019 Baby Blue Santos 102,063.00
3/18/2019 Santiago Ramos 102,806.00
2/12/2019 Rea May Campo 103,062.00
4/6/2019 Baby Blue Santos 103,151.00
7/19/2019 Santiago Ramos 104,009.00
3/15/2019 Lina Makati 104,350.00
5/12/2019 Carlos Poktol 104,975.00
7/18/2019 Carolina Bodbod 105,034.00
3/10/2019 Juan Bautista 105,281.00
1/6/2019 Juan Bautista 107,407.00
2/13/2019 Santiago Ramos 107,410.00
3/8/2019 Jose Karlos 107,618.00
4/7/2019 Leo Makabolid 108,572.00
2/2/2019 Minerva Libod 108,621.00
7/7/2019 Carolina Bodbod 109,082.00
1/12/2019 Carlos Poktol 109,086.00
8/16/2019 Minerva Libod 109,155.00
3/16/2019 Carolina Bodbod 109,189.00
7/4/2019 Leo Makabolid 109,436.00
2/17/2019 Baby Blue Santos 110,386.00
6/7/2019 Juan Bautista 110,603.00
7/13/2019 Carlos Poktol 110,692.00
7/18/2019 Minerva Libod 111,069.00
5/9/2019 Santiago Ramos 111,455.00
3/10/2019 Carlos Poktol 111,819.00
8/8/2019 Juan Bautista 112,316.00
1/4/2019 Carlos Poktol 112,778.00
2/16/2019 Baby Blue Santos 113,263.00
3/12/2019 Carlos Poktol 114,948.00
7/5/2019 Jose Karlos 115,386.00
7/19/2019 Juan Bautista 115,579.00
2/19/2019 Carolina Bodbod 116,709.00
5/9/2019 Baby Blue Santos 117,022.00
6/10/2019 Leo Makabolid 117,028.00
2/16/2019 Carolina Bodbod 117,348.00
2/6/2019 Juan Bautista 117,574.00
9/27/2019 Lina Makati 118,077.00
6/8/2019 Minerva Libod 119,840.00
4/10/2019 Rea May Campo 119,967.00
5/12/2019 Rea May Campo 121,186.00
1/11/2019 Leo Makabolid 121,265.00
3/9/2019 Carolina Bodbod 121,274.00
4/9/2019 Minerva Libod 121,597.00
8/17/2019 Carlos Poktol 121,824.00
2/10/2019 Santiago Ramos 122,077.00
2/19/2019 Baby Blue Santos 122,305.00
4/13/2019 Juan Bautista 122,603.00
2/15/2019 Minerva Libod 123,074.00
3/11/2019 Santiago Ramos 123,309.00
3/11/2019 Lina Makati 123,321.00
3/14/2019 Carlos Poktol 123,435.00
7/10/2019 Jose Karlos 123,717.00
7/5/2019 Lina Makati 123,970.00
2/19/2019 Leo Makabolid 124,193.00
3/9/2019 Carlos Poktol 124,793.00
1/2/2019 Lina Makati 124,888.00
2/15/2019 Leo Makabolid 125,520.00
4/11/2019 Lina Makati 127,066.00
3/14/2019 Baby Blue Santos 127,502.00
5/13/2019 Carlos Poktol 128,368.00
4/10/2019 Leo Makabolid 128,575.00
7/18/2019 Baby Blue Santos 128,710.00
7/10/2019 Jose Karlos 128,821.00
2/8/2019 Lina Makati 129,226.00
 2/1/2019 Santiago Ramos 130,038.00
2/6/2019 Juan Bautista 130,414.00
6/10/2019 Santiago Ramos 130,497.00
2/8/2019 Carolina Bodbod 130,756.00
3/16/2019 Lina Makati 131,095.00
6/10/2019 Carlos Poktol 131,222.00
1/5/2019 Leo Makabolid 132,329.00
4/5/2019 Leo Makabolid 133,003.00
8/22/2019 Rea May Campo 133,348.00
7/11/2019 Jose Karlos 133,379.00
2/10/2019 Minerva Libod 133,745.00
3/13/2019 Baby Blue Santos 134,516.00
3/12/2019 Lina Makati 134,618.00
3/18/2019 Jose Karlos 135,261.00
5/9/2019 Carolina Bodbod 136,005.00
2/18/2019 Baby Blue Santos 136,136.00
2/13/2019 Carolina Bodbod 136,465.00
4/5/2019 Minerva Libod 136,777.00
7/4/2019 Minerva Libod 137,374.00
7/11/2019 Santiago Ramos 137,484.00
3/18/2019 Minerva Libod 137,662.00
3/10/2019 Santiago Ramos 138,129.00
5/11/2019 Lina Makati 138,743.00
4/8/2019 Carlos Poktol 139,173.00
4/13/2019 Carolina Bodbod 139,261.00
2/7/2019 Rea May Campo 140,534.00
3/13/2019 Carlos Poktol 140,637.00
7/13/2019 Rea May Campo 140,918.00
7/5/2019 Jose Karlos 141,877.00
4/9/2019 Carolina Bodbod 142,360.00
4/10/2019 Carlos Poktol 142,475.00
4/12/2019 Santiago Ramos 142,481.00
4/12/2019 Carolina Bodbod 143,368.00
8/28/2019 Carolina Bodbod 143,571.00
3/17/2019 Carlos Poktol 143,751.00
2/18/2019 Lina Makati 143,784.00
7/16/2019 Rea May Campo 144,940.00
7/8/2019 Carlos Poktol 145,169.00
7/6/2019 Carlos Poktol 145,545.00
1/3/2019 Leo Makabolid 146,050.00
3/7/2019 Lina Makati 146,521.00
4/12/2019 Lina Makati 146,790.00
3/14/2019 Santiago Ramos 147,413.00
8/14/2019 Lina Makati 148,097.00
4/11/2019 Lina Makati 148,344.00
 1/28/2019 Carlos Poktol 148,621.00
2/11/2019 Leo Makabolid 149,609.00
3/18/2019 Carolina Bodbod 149,677.00
4/11/2019 Minerva Libod 149,996.00
TOTAL PHP 25,838,249.00
Requirements:
1. Age of each Billing Statement (Receivable) as of S
2. Prepare an aging of receivable assuming:
(1-30) Less than 30 days
(31-59) More than 30 but less than 60 days
(60-89) More than 60 days but less than 90 days
(90-119) More than 90 days but less than 120 day
(120+) More than 120 days

3. Determine the bad debts expense as of Septemb

is 10% of the determined allowance in the aging o
4. Determine the Accounts receivable, net of allowa
5. Count the number of billing statement unpaid fo
 Statement (Receivable) as of September 20, 2019 9/20/2019
of receivable assuming:
100% collectibility
n 30 but less than 60 days 95% collectibility
n 60 days but less than 90 days 90% collectibility
n 90 days but less than 120 days 85% collectibility
80% collectibility

d debts expense as of September 30, 2019 assuming that beginning balance of allowance
rmined allowance in the aging of receivable
counts receivable, net of allowance for doubtful accounts
of billing statement unpaid for each customer