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\documentclass[twoside]{scrartcl}
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\usepackage[frame]{xy}
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\usepackage{tabularx}
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\usepackage[latin1]{inputenc}
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\setlength{\voffset}{0.5cm}
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\setlength{\hoffset}{-2.0cm}
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\setlength{\topmargin}{0cm}
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\setlength{\headheight}{0.5cm}
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\setlength{\headsep}{1cm}
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\setlength{\topskip}{0pt}
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\setlength{\oddsidemargin}{1.0cm}
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\setlength{\evensidemargin}{1.0cm}
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\setlength{\textwidth}{19.2cm}
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\setlength{\textheight}{24.5cm}
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\setlength{\footskip}{1cm}
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\setlength{\parindent}{0pt}
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\renewcommand{\baselinestretch}{1}
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\begin{document}
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\newlength{\descrwidth}\setlength{\descrwidth}{10cm}
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\newsavebox{\hdr}
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\sbox{\hdr}{
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\fontfamily{cmss}\fontsize{10pt}{12pt}\selectfont
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\parbox{\textwidth}{
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\parbox[b]{12cm}{
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<%company%>
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<%address%>}\hfill
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\begin{tabular}[b]{rrr@{}}
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Tel & <%tel%>\\
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Fax & <%fax%>
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\end{tabular}
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\rule[1.5ex]{\textwidth}{0.5pt}
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}
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}
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\fontfamily{cmss}\fontshape{n}\selectfont
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\markboth{<%company%>\hfill <%statementdate%>}{\usebox{\hdr}}
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\pagestyle{myheadings}
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%\thispagestyle{empty} use this with letterhead paper
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<%pagebreak 90 27 48%>
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\end{tabular*}
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\rule{\textwidth}{2pt}
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\hfill
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\begin{tabularx}{7cm}{Xr@{}}
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\textbf{Subtotal} & \textbf{<%sumcarriedforward%>} \\
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\end{tabularx}
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\newpage
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\markright{<%company%>\hfill <%statementdate%>}
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\vspace*{-12pt}
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\begin{tabular*}{\textwidth}{@{}l@{\extracolsep\fill}ccrrrr@{}}
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\textbf{Invoice \#} & \textbf{Date} & \textbf{Due} &
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\textbf{Current} & \textbf{30} & \textbf{60} & \textbf{90+} \\
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carried forward from <%lastpage%> & & & & & & <%sumcarriedforward%> \\
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<%end pagebreak%>
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\fontfamily{cmss}\fontsize{10pt}{12pt}\selectfont
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\vspace*{1.5cm}
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\parbox[t]{1cm}{\hfill}
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\parbox[t]{10.5cm}{
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<%name%>
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<%street%>
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<%zipcode%>
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<%city%>
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<%country%>
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}
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\parbox[t]{7.5cm}{
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<%if customerphone%>
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Tel: <%customerphone%>
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<%end customerphone%>
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<%if customerfax%>
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Fax: <%customerfax%>
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<%end customerfax%>
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<%email%>
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}
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\hfill
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\vspace{1cm}
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\textbf{S T A T E M E N T} \hfill
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\hfill <%statementdate%>
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\vspace{2cm}
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\begin{tabular*}{\textwidth}{@{}l@{\extracolsep\fill}ccrrrr@{}}
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\textbf{Invoice \#} & \textbf{Date} & \textbf{Due} &
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\textbf{Current} & \textbf{30} & \textbf{60} & \textbf{90+} \\
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<%foreach invnumber%>
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<%invnumber%> & <%invdate%> & <%duedate%> &
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<%c0%> & <%c30%> & <%c60%> & <%c90%> \\
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<%end invnumber%>
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\textbf{Subtotal} & & & <%c0total%> & <%c30total%> & <%c60total%> & <%c90total%>
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\end{tabular*}
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\rule{\textwidth}{1pt}
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\vspace{1cm}
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\hfill
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\begin{tabularx}{7cm}{Xr@{}}
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\textbf{Total outstanding} & <%total%>
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\end{tabularx}
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\vfill
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Please make check payable to <%company%>
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\renewcommand{\thefootnote}{\fnsymbol{footnote}}
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\footnotetext[1]{\tiny
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}
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\end{document}
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