Q) My small business has grown over the past year, but with the growth I also have more past due accounts. This is the first year I’ve had these problems. Am I doing something wrong? Tom S., Boulder, CO Dear Tom: There’s an old saying “If you don’t have accounts receivables - why not?” I don’t know enough about your billing procedures to know if you’re doing anything wrong, but let me start by congratulating you on the increased growth of your business in what was for many a very difficult y.