2. Days in accounts receivable. Last year, the medical practice's gross charges for procedures" services totaled $1,109,000. The current accounts receivables [AIR] is $495,000, and the credit balance {from the previous year) is $49,500. a. The days in AIR is 325? . I}. According to national standards, days in AIR should average 35 or less; therefore, this medical Dractice should do what