When you post fees for a student and use due dates, Studio Pro will show you icons that indicate if the fee has been paid, if it is still pending, or if it is overdue.
On the student "Transactions" page, that looks like this.

You are able to add those same icons to parent statements to help parents identify which fees have been paid and which are still due. By default, the statement WILL NOT show those icons and looks like this.
To have the icons show on statements, go to More > Settings, and click "Statements & Receipts" in the left menu. Check the box to "Show Paid, Pending, and Overdue icons for Fees," then click "Save."

With that box checked, statements will automatically be updated to show those icons.
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