MMF offers members credit terms that give the members the ability to pay for their membership up to 30 days after signing up. Its accounts receivable balances include $200,000 in membership fees that are 0–30 days old, $30,000 that are 31–60 days old, and

$20,000 that are 61–90 days old. Which balances should MMF include when

identifying overdue receivables?