Clara Dover, the owner of Dover Plumbing Sales and Service, showed the following adjusted account balances for the year ended March 31, 2020 (listed alphabetically):
Account ..............................................................................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, 2023 ............................... 17,000
Notes payable, due February 1, 2021 .............................. 6,000
Notes receivable, due December 1, 2022........................ 14,000
Petty cash ............................................................................ 400
Plumbing revenue .............................................................. 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 revenue ........................................... 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 revenue for the year ended March 31, 2019, of $86,000 and net accounts receivable at March 31, 2019, of $21,200. Calculate and compare days’ sales uncollected for March 31, 2019, and March 31, 2020. Round calculations to two decimal places.