\documentclass[english,twoside]{scrartcl}
\usepackage[frame]{xy}
\usepackage{tabularx}
\usepackage[latin1]{inputenc}
\usepackage{babel}
\usepackage{graphicx}
\setlength{\voffset}{0.5cm}
\setlength{\hoffset}{-1.9cm}
\setlength{\topmargin}{0cm}
\setlength{\headheight}{0.5cm}
\setlength{\headsep}{1cm}
\setlength{\topskip}{0pt}
\setlength{\oddsidemargin}{1.0cm}
\setlength{\evensidemargin}{1.0cm}
\setlength{\textwidth}{19.2cm}
\setlength{\textheight}{24.7cm}
\setlength{\footskip}{1cm}
\setlength{\parindent}{0pt}
\renewcommand{\baselinestretch}{1}
\begin{document}

\pagestyle{myheadings}
\thispagestyle{empty}

\newlength{\descrwidth}\setlength{\descrwidth}{10cm}
\fontfamily{cmss}\fontsize{10pt}{12pt}\selectfont

\vspace*{-1.3cm}

\parbox{\textwidth}{%
  \parbox[b]{.42\textwidth}{%
    <?lsmb company ?>

    <?lsmb address ?>
  }
  \parbox[b]{.2\textwidth}{
    \includegraphics[scale=0.3]{ledger-smb}
  }\hfill
  \begin{tabular}[b]{rr@{}}
  Telephone & <?lsmb tel ?>\\
  Facsimile & <?lsmb fax ?>
  \end{tabular}

  \rule[1.5em]{\textwidth}{0.5pt}
}

  
\vspace*{0.5cm}

\parbox[t]{1cm}{\hfill}
\parbox[t]{.45\textwidth}{
<?lsmb name ?>

<?lsmb address1 ?>

<?lsmb address2 ?>

<?lsmb city ?> <?lsmb state ?> <?lsmb zipcode ?>

<?lsmb country ?>
}
\parbox[t]{.45\textwidth}{
<?lsmb if customerphone ?>
Tel: <?lsmb customerphone ?>
<?lsmb end customerphone ?>

<?lsmb if customerfax ?>
Fax: <?lsmb customerfax ?>
<?lsmb end customerfax ?>

<?lsmb email ?>
}
\hfill

\vspace{1cm}

\textbf{S T A T E M E N T} \hfill \textbf{<?lsmb statementdate ?>}

\vspace{2cm}

\begin{tabularx}{\textwidth}{|llXccrrrr|}
  \hline
  \textbf{Invoice \#} & \textbf{Order \#} & \textbf{Notes} &
  \textbf{Date} & \textbf{Due} &
  \textbf{Current} & \textbf{30} & \textbf{60} & \textbf{90+} \\
  \hline
<?lsmb foreach invnumber ?>
  <?lsmb invnumber ?> & <?lsmb ordnumber ?> & <?lsmb notes ?> & <?lsmb invdate ?> & <?lsmb duedate ?> &
  <?lsmb c0 ?> & <?lsmb c30 ?> & <?lsmb c60 ?> & <?lsmb c90 ?> \\
<?lsmb end invnumber ?>
  \multicolumn{9}{|l|}{\mbox{}} \\
  \hline
  \textbf{Subtotal} & & & & & <?lsmb c0total ?> & <?lsmb c30total ?> & <?lsmb c60total ?> & <?lsmb c90total ?> \\
  \hline
\end{tabularx}

\vspace{0.5cm}

\hfill
\begin{tabularx}{.4\textwidth}{Xr@{}}
  \textbf{Total outstanding} & \textbf{<?lsmb total ?>}
\end{tabularx}

\vfill

Please make check payable to <?lsmb company ?>

\end{document}