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Lаb 1 Instructiоn : Aging оf Accоunts ReceivаbleOverviewIn this lаb, you will use PivotTables to summarize accounts receivables by customer.Required:Part 1 — Calculate Days Past DueOpen the Excel file titled accounts receivables by customer.xlsx.In Sheet1, insert a new column to the right of Due Date and label it Days Past Due.In the first row of the Days Past Due column, enter a formula that calculates the number of days the account receivable is past due by subtracting Due Date from Today’s Date 12/31/2025. Make sure to fix the reference for Today’s Date using $ in front of row and column indicators.Copy the formula down for all rows.Part 2 — Summarize Days Past Due by CustomerFormat the cell range from A1 to D151 as a Table.Insert a PivotTable that summarizes the total InvoiceAmount and average Days Past Due by Customer.Answer the following questions.What is the total InvoiceAmount for eBay?