Answer:
Accounts receivable more than 60 days = $39,500
% of accounts receivable = 11.07%
Explanation:
The following table shows the aging schedule-
Customer    Amount Owed ($) Age (days) 
ABC               $47,150                   32 
DEF                 37,500                     7 
GHI                  18,900                   14
KLM                72,000                   28 
NOP                 41,450                   43 
QRS                 16,000                    11 
TUV                84,300                   58 
WXY               39,500                   75
We have to develop a schedule with a 15 days incremental through 60 days. And we show which customers are falling in that category -
0-15   (DEF + GHI + QRS) = $(37,500 + 18,900 + 16,000) = $72,400
16-30 (KLM) = $72,000
31-45 (ABC + NOP) = $(47,150 + 41,450) = $88,600
46-60 (TUV) = $84,300
Over 60 (WXY) = $39,500
Accounts receivable more than 60 days = $39,500
Percentage of Accounts receivable = 
= 11.07%