Carmen's Dress Delivery operates a mail-order business that sells clothes designed for frequent travelers. It had sales of $740,000 in December. Because Carmen's Dress Delivery is in the mail-order business, all sales are made on account. The company expects a 26 percent drop in sales for January. The balance in the Accounts Receivable account on December 31 was $96,700 and is budgeted to be $71,600 as of January 31. Required