. Do you anticipate any collection problems on accounts receivable? Your ending balance has increased by over 86 percent. Is an allowance required at year-end? We think it is all collectible. The last payment received on the $12,000 monthly contract executed on 3/1 was received at the end of October, for work done in September. Rick says we just will not renew the contract if the balance is not paid by March 1, so I am not going to worry about it until then. We are confident it will be paid. We have a $12,500 amount due from another client, but they told us the check is in the mail, so that is not a problem either. One of our newer clients that we added in May this year is a month late, but Rick knows them well so we think that $11,000 amount will arrive any day now. Everything else is on time