\documentclass[twoside]{scrartcl}
\usepackage[frame]{xy}
\usepackage{tabularx}
\usepackage[latin1]{inputenc}
\setlength{\voffset}{0.5cm}
\setlength{\hoffset}{-2.0cm}
\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}{24.5cm}
\setlength{\footskip}{1cm}
\setlength{\parindent}{0pt}
\renewcommand{\baselinestretch}{1}
\begin{document}

\newlength{\descrwidth}\setlength{\descrwidth}{10cm}

\newsavebox{\hdr}
\sbox{\hdr}{
  \fontfamily{cmss}\fontsize{10pt}{12pt}\selectfont

  \parbox{\textwidth}{
    \parbox[b]{12cm}{
      <%company%>

      <%address%>}\hfill
    \begin{tabular}[b]{rrr@{}}
    Tel & <%tel%>\\
    Fax & <%fax%>
    \end{tabular}

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

\fontfamily{cmss}\fontshape{n}\selectfont

\markboth{<%company%>\hfill <%statementdate%>}{\usebox{\hdr}}

\pagestyle{myheadings}
%\thispagestyle{empty}     use this with letterhead paper

\fontfamily{cmss}\fontsize{10pt}{12pt}\selectfont

\vspace*{1.5cm}

\parbox[t]{1cm}{\hfill}
\parbox[t]{10.5cm}{
  
<%name%>

<%address1%>

<%if address2%>
<%address2%>
<%end address2%>

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

<%if country%>
<%country%>
<%end country%>

}
\parbox[t]{7.5cm}{
<%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{tabular*}{\textwidth}{@{}l@{\extracolsep\fill}ccrrrr@{}}
  \textbf{Invoice \#} & \textbf{Date} & \textbf{Due} &
  \textbf{Current} & \textbf{30} & \textbf{60} & \textbf{90+} \\
<%foreach invnumber%>
  <%invnumber%> & <%invdate%> & <%duedate%> &
  <%c0%> & <%c30%> & <%c60%> & <%c90%> \\
<%end invnumber%>
\textbf{Subtotal} & & & <%c0total%> & <%c30total%> & <%c60total%> & <%c90total%>
\end{tabular*}
\rule{\textwidth}{1pt}

\vspace{1cm}

\hfill
\begin{tabularx}{7cm}{Xr@{}}
  \textbf{Total outstanding} & <%total%>
\end{tabularx}

\vfill

Please make check payable to <%company%>

\end{document}