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s a percentage of accounts receivable Chargeoff of uncollectible accounts as a percentage of total accounts receivable 169。2023 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley 15 11 Selected Comparative Information Percent Percent 2023 Change 2023 Change 2023 (000) 0201 (000) 0001 (000) Sales Gross margin Accounts receivable Bad debt expense () Total assets () Net earnings Number of accounts receivable 258 221 209 169。2023 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley 15 12 Analytical Procedures Sales and Collection Cycle 2023 2023 2023 Gross margin/ sales % % % Sales RA/gross sales .9% .9% .8% Bad debt expense/ sales % % % Allowance for uncollectible accounts/accounts receivable % % % Number of days receivables outstanding Net accounts receivable/ current assets % % % 169。2023 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley 15 13 Design and Perform Tests of Details of A/R Balance (Phase III) 169。2023 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley 15 14 Analytical Procedures for Gross Margin Gross Margin Percent 2023 2023 Client Industry Client Industry Hardwood Softwood Plywood 169。2023 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Are