\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}{%
    <%company%>

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

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

  
\vspace*{0.5cm}

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

<%address1%>

<%address2%>

<%city%> <%state%> <%zipcode%>

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

<%if customerfax%>
Fax: <%customerfax%>
<%end customerfax%>

<%email%>
}
\hfill

\vspace{1cm}

\textbf{S T A T E M E N T} \hfill \textbf{<%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
<%foreach invnumber%>
  <%invnumber%> & <%ordnumber%> & <%notes%> & <%invdate%> & <%duedate%> &
  <%c0%> & <%c30%> & <%c60%> & <%c90%> \\
<%end invnumber%>
  \multicolumn{9}{|l|}{\mbox{}} \\
  \hline
  \textbf{Subtotal} & & & & & <%c0total%> & <%c30total%> & <%c60total%> & <%c90total%> \\
  \hline
\end{tabularx}

\vspace{0.5cm}

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

\vfill

Please make check payable to <%company%>

\end{document}