Accessibility tab summary: A table with aging analysis for Daley Company is presented in cells A2 to G6. A statement for requirement a is presented in rows 8 to 9. A table for student preparation is presented in cells A10 to G10. Statement for requirements b is presented in rows 12 and 13. A table for student preparation is presented in cells A15 to G17. Statement for requirements c is presented in rows 19 and 20. A table for student preparation is presented in cells A22 to G24. Daley Company prepared the following aging of receivables analysis at December 31. Days Past Due Total 0 1 to 30 31 to 60 61 to 90 Over 90 Accounts receivable $570,000 $396,000 $90,000