Cash	$23,900
Accounts Receivable	13,600
Allowance for Uncollectible Accounts		$1,400
Supplies	2,500
Notes Receivable (6%, due in 2 years)	20,000
Land	77,000
Accounts Payable		7,200
Common Stock		96,000
Retained Earnings		32,400
Totals	$137,000	$137,000

(b) Calculate the ratio of Allowance for Uncollectible Accounts to Accounts Receivable at the end of January. Based on a comparison of this ratio to the same ratio at the beginning of January, does the company expect an improvement or worsening in cash collections from customers on credit sales?
Ratio of Allowance for Uncollectible Accounts to Accounts Receivable		%
Should the company expect improving or worsening conditions?	Improving