You are the audit senior of Wellington Ltd for the year end 31 December 201X, in charge of trade receivables.  You are about to start your yearend work and have been given the following extracts by your audit manager for you to consider as part of your planning and analytical review stage.

Receivables ledger (ageing extract)

Income statement (extract)

a) Calculate ratios or percentages that will help your analysis of the sales and trade receivables position for the two years.
b) Explain some of the concerns you have following your initial analysis (in part a) and the resulting potential implications for your audit.
c) You sent out a receivables circularisation on the year end balances.  Describe the process you would have gone through to do this.
d) Some of the debtors have not responded to your circularisation.  List the procedures you would now follow for these balances.

2X11 2X10 Current 0-30 days 30-60 days '000 '000 2,671 1,984 1,068 1,190 60-90 days '000 1,068 595 >90 days '000 Total '000 535 5,342 198 3,967