SELECT ACCT_ID 
FROM INVOICES_TOT
WHERE COLLECTOR_ID = 1 
	AND INV_31_60 < (SELECT INV_31_60
		FROM INVOICES_TOT 
		WHERE COLLECTOR_ID = 1 
			AND ACCT_ID = 'OM101736'  LIMIT 0, 1) 
	AND INV_31_60 > 25
	AND INV_61_90 = 0 
	AND INV_91 = 0 
ORDER BY ACCT_COMMENT_DATE, INV_31_60 DESC 
LIMIT 0, 1;