Clara Dover, the owner of Dover Plumbing Sales and Service, showed the following adjusted account balances for the year ended March 31, 2014 (listed alphabetically):

Account                                                                             Balance

Accounts payable …………………………………………………….. $ 6,900

Accounts receivable ………………………………………………….. 28,000

Accumulated depreciation, tools ……………………......……. 11,000

Accumulated depreciation, truck ……………….….......……. 14,000

Allowance for doubtful accounts ……..…………………………. 1,800

Bad debt expense …………………………...…………………………. 5,600

Cash ……………………………………………….........…………………. 16,000

Cash over/short expense ……………………….…………………….…. 20

Clara Dover, capital …………………………………..……...……. 248,770

Clara Dover, withdrawals …………………………...……………. 72,000

Cost of goods sold …………………………………….……………. 103,000

Depreciation expense, tools ………………………...……………. 2,000

Depreciation expense, truck …………….……………..…………. 5,000

Insurance expense ……………………………...………….…………. 7,100

Interest expense …………………………………..……………...………. 250

Merchandise inventory …………………………..…………….……. 9,000

Notes payable, due August 31, 201 7  ……..…………...…. 1 7,000

Notes payable, due February 1, 2015 …………………...……. 6,000

Notes receivable, due December 1, 2016 …...…...………. 14,000

Petty cash ………………………………………………........………………. 400

Plumbing fees earned  …………………………………...………. 121,000

Prepaid insurance …………………………..……………….…………. 3,800

Prepaid rent …………………………………….....…………………..…. 6,500

Rent expense ………………………………………....………………... 23,000

Salaries expense …………………………………….…………...…. 118,000

Salaries payable ………………………………………...……...………. 3,200

Sales ……………………………………………………….........………. 124,000

Tools …………………………………………………………...........……. 82,000

Truck ………………………………………………………….…….......... 67,000

Unearned plumbing fees ……………………………………..……. 9,000

*Assume all account balances are normal unless otherwise stated.

**Debit balance.

Required

Prepare a classified balance sheet based on the information provided.

Analysis Component: Dover Plumbing had total Plumbing fees earned for the year ended March 31, 2013 of $86,000 and net accounts receivable at March 31, 2013, of $21,200. Calculate and compare days' sales uncollected for March 31, 2013, and March 31, 2014. Round calculations to two decimal places