Column A presents customer id, column B presents the total amount invoiced during the year, Column C presents the amounts outstanding at year end, column D presents the date the outstanding invoice was issued and column E presents the date the invoice was paid the following year (this column is N/A in the Dec 31 2018worksheet.) The firm had a different number of customers each year as well as total receivable sales.

How to count the day past due

Date: 12/31/2013 DAY PAST DUE customer total sales to customer 1 50,309 date amount purchased date paid 49,876 11/6/2013 1/12/2014