Day overdue analysis report using FIFO

Dear SAP,

We have to create Day overdue analysis  using First in First out method,for example

Sales Invoices :

Invoice Number      Posting Date      Amount  

5000001                10/05/2013         5000      

5000002                20/06/2013         7000       

Payment :

Payment Doc      Posting Date    Amount

6000001               30/06/2013        8000      

Now this payment will be done against first invoice (5000001) ,now  remaining amount is 3000 ,which is adjusted against second invoice ,now balance is 4000 (7000 - 3000) .

The expected aging is

if i am running this report on 01/08/2013

0-30     30-60  

0          4000

How can we do on the top of FI_AR_C03 cube