The correct answer is: B. Debtors and Days Outstanding.
An aging schedule is a report that shows the amount of money owed to a company by its customers, broken down by the number of days each invoice has been outstanding. This information can be used to track the company’s cash flow and to identify any customers who are at risk of defaulting on their payments.
Creditors are the people or companies that a company owes money to. Debtors are the people or companies that owe money to a company. Days outstanding is the number of days that a customer has been late paying an invoice.
The average age of directors is not relevant to an aging schedule. The average age of all employees is also not relevant to an aging schedule.