Tina Dennis is the comptroller for Meek Industries. She believes that the current cash-flow problem at Meek is due to the slow collection of accounts receivable. She believes that more than 60% of the accounts are in arrears more than 3 months. A random sample of 200 accounts showed that 140 were more than 3 months old. At the .01 significance level, can she conclude that more than 60% of the accounts are in arrears for more than three months?