Explain how and where accounts receivable are reported on the financial statements, and what the difference is between accounts receivable and notes receivable.

An analyst has drawn twelve samples, each containing six sample points, from a process that produces a product. The diameter of each product in the samples was determined. The results were tabulated and sample means and ranges were computed. The results were:

	Sample
Sample	Mean (in.)	Range (in.)
1	10.012	0.009
2	10.007	0.014
3	9.991	0.007
4	10.006	0.026
5	9.997	0.016
6	9.999	0.012
7	10.001	0.008
8	10.005	0.013
9	9.995	0.015
10	10.001	0.011
11	10.003	0.014
12	10.006	0.009

a) Determine the upper and lower control limits and the overall means for x-charts and R-charts.

b) Draw the charts and plot the values of the sample means and ranges.

c) Do the data indicate a process that is in control?

d) Why or why not?