The Huntington Company, which has been in business for three years, makes all of its sales on account and does not offer cash discounts. The firm's credit sales, collections from customers, and write-offs of uncollectible accounts for the three-year period are summarized below:

Year	Sales	Collections	Accounts Written Off
2012	$630,000	$574,000	$4,200
2013	800,000	760,000	6,700
2014	870,000	844,000	7,300

Required If the Huntington Company had used the allowance method of recognizing credit losses and had provided for such losses at the rate of 1.2 percent of credit sales, what amounts in Accounts Receivable and the Allowance for Doubtful Accounts would appear on the firm's balance sheet at the end of 2014? What total amount of bad debts expense would have appeared on the firm's income statement during the three year period?

Balance in Accounts Receivable at year end, 2014
Allowance for Doubtful Accounts Balance at year end 2014
Bad Debts Expense

Compute the interest accrued on each of the following notes receivable held by Kierland, Inc., on December 31: (Use 360 days for interest calculation. Round to the nearest dollar.)

Maker	Date of Note	Principal	Interest Rate	Term
Abel	November 21	$23,000	8%	120 days
Baker	December 13	19,000	10%	90 days
Charlie	December 19	26,000	9%	60 days

The Forrester Corporation disclosed the following financial information (in millions) in its recent annual report:

	2012	2013
Net Sales	$157,105	$171,669
Beginning Accounts Receivable (net)	11,899	11,369
Ending Accounts Receivable (net)	11,369	11,544

Calculate the accounts receivable turnover ratio for both years. (Round your answer to two decimal points.)

Calculate the average collection period for both years. (Use 365 days for calculation. Round to the nearest whole number.)

Is the company's accounts receivable management improving or deteriorating?