Bulldog, Inc. shows the following information on its balance sheet for the years ending December 31, 2018 and 2017. Dollar amounts are in thousands of dollars.

2018 2017

Accounts receivable, less allowance for doubtful accounts $ 8,960 $ 8,350

of $448 in 2018 and $417 in 2017

The financial reporting suggests that the managers believe that their customers' ability to pay has

	a.	increased
	b.	decreased
	c.	remained the same