a) To account for bad debt, Softbed estimates that 3% of its gross accounts receivable balance will become uncollectible. Use the information provided in the table below to calculate allowance for doubtful accounts balances for 2021 to 2023, and the days' sales outstanding (nearest whole day) and accounts receivable turnover (two decimal places) for the years 2022 and 2023. Compare the results of ratio calculations and comment on whether the company's performance has improved or weakened