Total Networks, Inc., reported gross accounts receivable of \($1.2\) billion in 2008 and an allowance for doubtful accounts of \($300\) million. In 2009, the company’s gross accounts receivable declined slightly to \($1.1\) billion and its allowance for doubtful accounts likewise declined to \($150\) million. Calculate the ratio of the allowance for doubtful accounts divided by gross accounts receivable for 2008 and 2009. Discuss how Total Networks, Inc., might be managing its earnings.