Intuit Accountant Research Paper

By: Cherry Srivastava, Caroline Perry and Brittani Gallagher

Table of Contents:
Introduction to Problem
Discussion About Data Collection
Statistical Analysis
3 Key Observations and Learnings
Conclusion and Recommendations
Discussion of Study Limitations
Appendix: Questionnaire
Appendix: Descriptive Statistics of Statistical Analysis

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Introduction to Problem
Intuit is an American software company that deals specifically with finances and tax
preparation for individuals, companies, and especially for accountants. Intuits slogan is simplify
the business of life. Therefore, the problem that is to be solved is to figure out different ways to
simplify the business of life for our targeted group so that Intuit could develop their future
products to match the needs of their clients.

Discussion About Data Collection

With this project, our specific target was the different accountants and their tax
preparation process and rituals down to the minute. We silently observed things such as client
interviews and phone calls, document collection, sorting documents, tax preparation, client
review, file return, and invoice, and any disruptions or problems that occurred throughout. After
seeing a couple of different accountants, we were to analyze common behaviors to create a
survey that could potentially get the same information that we observed. Our group observed
four different accountants in their personal offices. The first accountant was Bill Madsen who is
a certified public accountant from Carrollton, TX. We met with him February 25th at 4:00pm to
6:00pm. Next we met with Richard Meggs who is a certified public accountant from Plano, TX.
We met with him on March 3rd at 9:00am to 11:00am. Our third accountant was George Urbach
who is a certified public accountant from Garland, TX. We met with him on March 11th from
1:00pm to 3:00pm. We Our last accountant was Debra Reeves who is a certified public
accountant in Frisco, TX. We met with her on March 16th, at 9:00am to 11:00am. Next, we were
to compare and contrast how our observed accountants to the data Intuit had from previous
accountants. Lastly, it is imperative for us suggest or recommend what Intuit could actually do to
solve some of the common issues in order to simplify the business practices for all accounts,
thus Intuit would make better products and getting more clients.

Statistical Analysis
When analyzing the data from the Intuit time spent survey, we came up with three
subgroups, which included: standard information about the accountant and their role in their
firm, time spent on various tasks, and technology used to support tax preparation.
Standard Information About the Accountant and Their Role in the Firm
Starting with the standard information about the accountants and their roles in their firm,
we analyzed four questions that related to this subgroup. The first question was in regards to
how many years the accountant has been professionally preparing tax returns. One of the
accountants that we observed has been professionally preparing tax returns for 20 years.
When analyzing the Intuit data we saw that the frequency of accountants that have been
preparing tax returns for 20 years was 30 out of 435, and the percentage was 6.9%. Another
account that we observed has been professionally preparing tax returns for 35 years. When

analyzing the Intuit data we saw that the frequency of accountants that have been that have
been preparing tax returns for 35 years was 38 out of 435, and the percentage was 8.7%. The
next question we analyzed was the accountants position within their firm. According to the
Intuit data, 18.4% of the accountants that they surveyed are owners/partners in their firm, and
one of the accountants that we observed fits into this 18.4%. On the other hand, according to
the Intuit data 73.1% of the accountants that they surveyed are owners/sole proprietors, and
three of the accountants that we observed fit into the 73.1%. When analyzing these statistics, it
is clear to see that the majority of accountants are owners/sole proprietors. The third question
that we analyzed was in regards to their professional designations or associations. All of the
accountants that we observed were Certified Public Accountants, which is a higher percentage
that Intuit reported of 47.8%. The last question in this subgroup that we analyzed was the
number of employees that the accountants have. Two of the accountants that we observed did
not have any employees, and the other two had one employee. According to Intuit's data, 8.7%
of accountants have no employees, and 54.9% have 1 employee. The 54.9% correlates with
our observation due to the fact that we saw four accountants and two of them had one
employee.
Time Spent on Various Tasks
The next subgroup that we analyzed was the time accountants spent on various tasks.
We examined two questions, which included, time spent on individual tax returns and number of
reminders. The time spent on individual tax returns was divided into slowest scenarios and
fastest scenarios. Starting with the slowest scenarios, one of the accountants that we observed
took 40 minutes to prepare a return. According to Intuit's data, the average time under the
slowest scenario for preparing tax returns was 68.2 minutes, and the average time under the
fastest scenario was 26 minutes. The accountant that we observed fell in between the slowest
and fastest scenario. Under the fastest scenario, we observed 4 different tasks. Theses tasks
include: collecting client data, E-file and track, review with client, and send final copy. Intuit's
data showed that the average time under the fastest scenario it takes to collect data is 32.3
minutes. It took one of the accountants 14 minutes to collect client data, which is faster than the
average fastest scenario, but the other 3 accountants took quite a bit longer, and we noticed
that this was the task that most of the accountants we observed spent the most time on The
average time to E-file and track returns was 20.4 minutes, but one of the accountants that we
observed only took 3 minutes. This is way below the average. The average time for reviewing
returns with clients is 14.2 minutes, and one of the accountants that we observed took only 10
minutes. The last task that we observed was, sending the final copy. The accountant took
about 15 minutes for this task, and the average time is 13.7 minutes, so the accountant went a
little over the average. The next question that we analyzed was in regards to the average
number of reminders. This was also divided into the slowest scenario, with the least number of
reminders and fastest scenario, with the most number of reminders. Starting with the slowest
scenario, and least number of reminders, two of the accountants during the observation had to
remind clients about missing documents 2 times. According to Intuit's data, the average
number of reminders under the slowest scenario and least number of reminders is 2.5. Under
the fastest scenario and most number of reminders, another two of the accountants that we

observed had to remind clients about missing documents 3 times. Intuit's data shows that the
average number of reminders under this category is 3. This correlates exactly with the two
accountants that had 3 reminders.
Technology Used
Technology used to support tax preparation work for clients was the last subgroup that
we analyzed. We examined three questions from this subgroup that included: a list of behaviors
that the accountant may or may not engage in at work that requires the use of technology,
products that they are using for purposes of performing accounting/bookkeeping, and tax prep
software that they use to complete returns. The first question, in regards to technology that they
use at work, has three parts. The three parts include data collection (download client data
directly from financial service providers), E-organizer (collect client information relevant to the
tax return via an electronic questionnaire/organizer), electronic signature (obtain electronic
signature for 8879 to allow you to e-file clients return on their behalf), and client collaboration
board (share documents, files, etc. back and forth with clients through an online, secure
platform). Two of the accountants that we observed currently use all four of these activities.
According to Intuit's data, under data collection, 29.2% of accountants already use it today.
Under E-organizer, 29.7% of accountants already use it today. Under electronic signature,
30.6% of accountants already use it today, and under client collaboration portal, 47.1% of
accountants already use it today. The two accountants that we observed fit under each one of
those percentages. The next question that we examined was products that the accountants use
for accounting/bookkeeping. All four of the accountants that we observed use QuickBooks, and
according to Intuit's data, 45.7% of accountants use QuickBooks. This did not correlate with our
observations due to the fact that 100% of the accountants we observed used QuickBooks, and
only 45.7% of the accountants that took intuits survey used QuickBooks. The final question that
we analyzed was the type of tax prep software that the accountants use to complete tax returns.
Two of the accountants used Drake. According to Intuit's data, only 15.1% of accountants use
Drake. This data does not correlate with our observations due to the fact that 50% of the
accountants that we saw use Drake. Another accountant used Lacerte. According to Intuit's
data, 22.3% of accountants use Lacerte. The last accountant that we observed uses UltraTax
CS (Thompson Reuters Tax and Accounting). According to Intuit's data, only 8.4% of
accountants use Lacerte.

3 Key Observations and Learnings

The first imperative lesson we learned from our observations is that workflow and time
management are key areas for improvement for the accountants. Each subject we studied had
a unique process with particular nuances that accelerated their efficiency and streamlined their
workflow. Some of these processes included elements outside of the Intuit software and some
even combined the functions of multiple programs. From this observation, we can conclude that
Intuits product does not completely fulfill the needs of the accountants we visited. Adding
certain elements to the softwares repertoire and alleviating the need for the accountants to

switch programs would not only benefit the company, but it would also aid in the accountants
ability to better streamline their process and eliminate any inefficiencies in their workflow.
A second observation we gathered from our study is that organization is essential to time
and client management. Each accountant we visited had a system of organization that allowed
him or her to keep their client information compiled in units along with confidential and private
information. With the trend of paperless business practices gaining traction, many people are
transferring their physical documents into PDF format and storing them digitally. This is an
important trend for Intuit to note as it provides them an opportunity to facilitate that file transfer
and implement organizational functions in their software that will help alleviate any hesitations
for their customers to make their files digital.
Most of the accountants we observed were sole proprietors and operated their own
accounting firm. This means that they are the only employees handing client relations and
conducting tax returns. During our observations we learned a third key lesson, which is that one
of the most prevalent obstacles these accountants faced, was the absence of critical tax
documents. Without all the necessary information, the accountants are essentially halted in their
efforts and have to spend extraneous time waiting for their clients to deliver the correct
documents. This phenomenon presents Intuit with an opportunity to implement features that aid
the accountants in compiling all of the correct tax documents during the initial meeting with the
client.

Conclusion and Recommendations

Based on the analysis of both the Intuit survey and our four observations, we discovered
that accountants need the most help in time management. According to the Intuit Time Spent
survey, they spend the majority of their time collecting client documents with an average of 106
minutes. The main reason why they spend the majority of time doing this is because their
clients dont always send all the documents that the accountant needs at once. When this
happens, they have to contact the clients until they receive the necessary documents, and
sometimes it takes a while for the clients to get back to them. When the accountants have to
continuously call or email clients about missing documents, it is taking time away that could be
spent doing other things that are more important. Collecting client documents is the most
important part of a tax return because if the accountants dont have all the necessary
documents, then they cant complete the returns. It would be helpful if Intuit could develop an
automated verification process that lists all the documents that are needed by the client to
complete a tax return. When the accountant is working on a client, they could go in the system
and check off all of the documents that they received from the client, and if there are documents
that are left unchecked, then an automatic email will be sent to the client to notify them that they
are missing these certain documents. This automated verification process would allow the
accountants to spend the time they normally would spend sending emails about missing
documents, on other things that may be more important.

Discussion of Study Limitations

While first-hand observation provides the richest and most relevant data for analysis, this
method does have its limitations. For instance, we were provided with a short time frame to
complete the study and were only able to visit four different accountants. With such a small
sample size we have make certain assumptions and draw conclusions using the data we
gathered in combination with broad inferences. Provided with more time and access to a
plethora of subjects, we would be able to draw more accurate conclusions from our data.
Another time constraint on the study was the fact that observation times were limited to two
hours. During our visits with the accountants, it was normal for them to spend a large quantity of
that time on one task. We were unable to see the breadth of work involved with task prep due to
the lack of time available to observe them.
Location also served as a limitation for the study. The accountants available to us were
from the same narrow scope of geography. It is reasonable to assume that accountants in close
proximity to each would face similar problems with day-to-day tax returns seeing as how the
clientele may be similar in terms of income and socioeconomic status. Therefore, our
conclusions can only accurately be applied to serve accountants within the region we studied.
Our observations do not take into account state disparities in tax requirements or the nuances
among clientele located in different parts of the country.
The last limitation we came across was our lack of accounting knowledge. During the
observation we noticed that certain things the accountant discussed did not make sense and it
seems that someone with some understanding of accounting concepts might have the cognitive
ability to grasp certain information and draw conclusions that we would not consider important.

Appendix: Questionnaire
Intuit: Time Spent Survey
Hello and thank you for participating. This survey should take approximately 15 minutes
to complete.
First, lets start by gathering some information about your firm and your role.

A.
Do you provide accounting AND tax preparation services professionally for
multiple clients?
1
2
B.

Yes
No

[TERMINATE]

Do you personally prepare tax returns on behalf of your firm for clients?
1
2
3

Yes
No
Dont know

[TERMINATE]
[TERMINATE]

1. How many years have you, personally, been professionally preparing tax returns for
clients? [open-end]
2. Which of the following best describes your position within your firm?
Owner/ Sole Proprietor
Owner/Partner
Office Manager
Employee within tax or accounting department
Administrative employee
Contractor
Some other position (please specify)
3. What professional designations or associations, if any, do you hold or belong to?
Please select all that apply.
Certified Public Accountant (CPA)
Enrolled Agent (EA)
Certified Bookkeeper (AIPB)
Registered Tax Return Preparer (RTRP)

4. Including yourself and any full-time, part-time or seasonal employees, how many
employees are there in your firm? Please enter zero if none.
[RANGE 000 9999]

_____ Full time employees
_____ Part time employees
_____ Seasonal employees (including full-time and part-time seasonal)

Now please think about how much time you ACTUALLY spend on preparing tax returns for your clients.
We understand there are many factors that influence your time spent preparing returns. For
example, some clients are faster/slower to respond, some returns are more/less complex, etc. To
address this, wed like to capture how much time you spend on various tasks for Individual and
Business tax returns using your SLOWEST and FASTEST scenario. For example, a 1040EZ return would
likely be faster than a 1040 return with lots of itemized deductions, home ownership, Schedule C,
1099-Int, etc.
Using this framework, please provide your best ACTUAL estimates of time spent on various
tasks for EACH tax return. Note that were not looking for how much time you spend on ALL of your
tax returns but just for ONE (using the fastest and slowest scenarios) tax return. Also, were not
looking for how much time you would hope it would take. So, please give your best estimate for how
long each task actually takes in the form of minutes.
5. For your Individual and Business tax returns, wed like to understand how much time
you spend with various tasks. Please indicate below how many MINUTES you spend in
each area under the slowest and fastest scenarios.

TASKS

Individual tax returns

Slowest scenario

Fastest scenario

Business tax returns

Slowest scenario

Fastest scenario

Get clients

Collect Client Data

Enter Data

Prepare Return

Print & Organize

Review with Client

Efile & Track

Invoice and Get

Paid

Send Final Copy

Definitions (these should be shown in grid for each question with tasks shown):

Get Clients: All of the work you do to attract (organizers), recruit (marketing activities), land (engagement letters), and access
(identify their situation/provide estimate)

Collect Client Data: the back and forth activities between you and your clients to collect all of the necessary source
documents/information to calculate their return(s) (ex. Phone calls, emails, in-person reminders, etc.)

Enter Data: entering your clients data into your tax preparation software (end to end cumulative amount of time, even if entire
entry took multiple sessions)

Prepare Return: how long it takes you to leverage your expertise to evaluate the return, find the correct deductions, enter
notations, etc.

Print & Organize: the time it takes for you to produce an organized hard copy of the return for your client to review (this can include
packaging, mailing, and any other efforts to get a return to your client for their review)

Review with Client: how long does it take for you to provide an end-to-end review of the tax return with your client

Invoice & Receive Payment: the cumulative, end-to-end time it takes you to create, print, and send an invoice; all the way through
when funds are finally deposited in your account

Send Final Copy to Client: the time that is required to print and deliver a final copy to your client

eFile & Track: the time it takes for you to not only submit the return via eFiling, but also the amount of time it takes you before you
are satisfied it was filed properly and accepted by the body you submitted the return to (Federal, State, City, etc.)

6. Now that we understand how many minutes it takes for you to complete these return
types, wed like to understand the amount of time it takes from the first step (get clients)
to the last step (send copy). For example, it might take 2 weeks to complete an
Individual return because of a delay from the client to get you documents, etc. Please
indicate below how many DAYS it takes from start to finish for each of these tax returns.

Individual
Slowest scenario

TASKS
End-to-end
completion time

Business

Fastest scenario

Slowest scenario

Fastest scenario

7. How many reminders do you typically send to each of your clients for these tax
returns? Please show the average number of reminders, along with the most and least
youve sent to any given client.


TASKS

Individual
Slowest scenario

Business

Fastest scenario

Slowest scenario

Fastest scenario

Average # of
reminders

Most # of reminders

Least # of reminders


8. How many interruptions (e.g., client calls, meetings, etc.) do you typically encounter
for these tax return types? Please show the average number of interruptions, along with
the most and least number of interruptions youve encountered.

Individual
Slowest scenario

TASKS

Business

Fastest scenario

Slowest scenario

Fastest scenario

Average # of
interruptions

Most # of
interruptions

Least # of
interruptions

9. If you look at all of the areas we have discussed where your firm spends time, in
which areas would you like to be more efficient? By being more efficient, we mean you
would like to save time at the task or reduce unbillable hours. Please rank your top 3
areas giving a 1 to the area where you would like to see the most efficiency gains, a 2
to the next area you would most like to see efficiency gains and a 3 to the third area
where you would like to gain efficiencies. Please do this for each of these tax returns.

TASKS

Individual
Slowest scenario

Business

Fastest scenario

Slowest scenario

Fastest scenario

Get clients

Collect Client Data

Enter Data

Prepare Return

Print & Organize

Review with Client

Efile & Track

Invoice and Get

Paid

Send Final Copy

10

10. On average, how many returns do you, personally, prepare annually for your clients
for each of these tax returns?

Individual

TASKS

Slowest scenario

Average # returns

Business

Fastest scenario

Slowest scenario

Fastest scenario

Now wed like to ask some questions about the technology used to support your tax preparation work
for clients.

11. Below is a list of behaviors you or others in your firm may or may not engage in at
work that require the use of technology. Please indicate whether you currently do each
activity or are planning to do so in the future. Please choose only one column for each
activity. RANDOMIZE ORDER OF ITEMS
Already do
today

Plan to start in
next 12 mos.

No plan to use
in the next 12
mos.

Data collection - Download

client data directly from
financial service providers
(e.g. banks, brokerage
firms) for client
accounting/tax prep

e-Organizer Collect client

information relevant to the
tax return via an electronic
questionnaire/organizer

Electronic signature
Obtain electronic signature
for 8879 to allow you to e-
file your clients return on
their behalf

Client collaboration/portal

Not aware of
technology

11

Last, wed like to understand which products youre using for purposes of performing your
accounting/bookkeeping and tax preparation work.

12. Which of the following accounting software or online services, if any, do you use for
client work (including client bookkeeping/general ledger, write-up, trial balance, or
QuickBooks (setup and training) or organizing data to prepare tax returns for your
clients? Select all that apply.

FreshBooks
Kashoo
Microsoft Excel
QuickBooks Pro
QuickBooks Premier
QuickBooks Accountant Edition
QuickBooks Online
QuickBooks Online Accountant
QuickBooks any other (e.g., EasyStart, Mac)
QuickBooks Enterprise Systems
Quicken
Sage Simply Accounting Basic
Sage 50 Pro (formerly Simply Accounting)
Sage 50 Premium (formerly Simply Accounting)
Sage 50 Accountant Edition (formerly Simply Accounting)
Sage 50 any other (e.g., First Step, Quantum) (formerly Simply Accounting)
Sage One
Sage One Accountant Edition
Wave Accounting
Xero
Xero Partner Edition
Other (please specify) [TEXTBOX MANDATORY]
None of the above [EXCLUSIVE]

12

13. Which tax preparation software or online tax preparation services, if any, did you use
to complete the tax returns for your clients for the past tax year (tax year 2014)? Please
select all that apply.
Agile Tax (Thomson Reuters Tax & Accounting)
ATX (CCH Small Firm Services)
Axcess (CCH)
Crosslink [DP NOTE: NEW THIS YEAR]
Drake Software
H&R Block
Intuit Tax Online
Lacerte (Intuit)
Orange Tax Suite Pro (Orange Door, Inc.)
ProSeries Basic (Intuit)
ProSeries Professional (Intuit)
ProSystem fx Tax (CCH)
TaxACT (2nd Story Software/InfoSpace)
TaxACT Preparers Edition (2nd Story Software/InfoSpace)
TaxWise (CCH Small Firm Services)
TurboTax Desktop (Intuit)
Turbo Tax Online (Intuit)
UltraTax CS (Thomson Reuters Tax & Accounting)
Other (specify) [TEXT BOX MANDATORY]
None of the above [EXCLUSIVE]

Thank you for taking the time to share your responses with us. We value your input and
appreciate your participation in this study.

13

Appendix: Descriptive Statistics of Statistical Analysis

! Standard Information About the Accountant and Their Role in the Firm

1. What best describes your position within your firm?

Category

Frequency

Owner/sole proprietor

Percent

318

73.1%

Owner/partner

80

18.4%

Office Manager

0.5%

19

4.4%

Administrative employee

0.5%

Contractor

0.5%

Some other position (please specify)

1.8%

435

100.0%

Employee within tax or accounting department

Total

2. What professional designations or associations, if any, do you hold or belong to?

Category

Frequency

Percent

No

223

51.3%

Yes

208

47.8%

0.9%

435

100.0%

2
Total

14

! Time Spent on Various Tasks

3. For your Individual tax returns, wed like to understand how much time you spend
with various tasks. Please indicate below how many MINUTES you spend in each area
under the slowest and fastest scenarios.
Individual Tax Returns-Slowest Scenario
Variable

Average

Standard Deviation

Minimum

Maximum

Sample

Collect Client Data

106.0

510.8

9000

435

Enter Data

78.7

165.9

2000

435

Get Clients

69.2

466.4

8999

435

Prepare Return

68.2

189.8

3000

435

E-file and track

36.1

303.4

4500

435

Review with client

30.4

66.1

1000

435

Print and Organize

27.1

75.3

1000

435

Invoice and get paid

24.9

130.3

2500

435

Send final copy

17.2

92.2

1600

435

Minimum

Maximum

Sample

Individual Tax Returns-Fastest Scenario

Variable

Average

Standard Deviation

Get Clients

41.1

438.1

8999

435

Collect Client Data

32.3

215.3

4000

435

Enter Data

26.1

75.2

1000

435

Prepare Return

26.0

109.5

2000

435

Efile and track

20.4

147.7

2500

435

Invoice and get paid

16.9

125.5

2500

435

Print and Organize

16.3

68.7

1000

435

Review with client

15.2

53.3

1000

435

Send final copy

13.7

90.7

1600

435

15

4. How many reminders do you typically send to each of your clients for these tax
returns? Please show the average number of reminders, along with the most and least
youve sent to any given client.

Average

Standard
Deviation

Minimum

Maximum

Sample

Individual Slowest Scenario-Most # of

Reminders

6.0

7.8

80

431

Individual Fastest Scenario-Most # of

Reminders

3.0

6.8

100

431

Individual Slowest Scenario-Least # of

Reminders

2.5

11.3

220

431

Individual Fastest Scenario-Least # of

Reminders

1.2

4.1

75

431

Variable

! Technology Used
5. Below is a list of behaviors you or others in your firm may or may not engage in at
work that require the use of technology. Please indicate whether you currently do each
activity or are planning to do so in the future. Please choose only one column for each
activity. RANDOMIZE ORDER OF ITEMS

Already do today

Plan to start in next

12 mos.

No plan to use in
the next 12 mos.

Not aware of
technology

Data collection - Download

client data directly from
financial service providers for
client accounting/tax prep

e-Organizer Collect client

information relevant to the tax
return via an electronic
questionnaire/organizer

Electronic signature Obtain

electronic signature for 8879 to
allow you to e-file your clients
return on their behalf

Online Client Portal

16

Data Collection
Category

Frequency

Already Do Today

126

29.2%

94

21.8%

184

42.7%

27

6.3%

431

100.0%

Plan to Start in the Next 12 Months

No Plan to Use in the Next 12 Months
Not Aware of Technology
Total

Percent

E-Organizer
Category

Frequency

Already Do Today

128

29.7%

93

21.6%

183

42.5%

27

6.3%

431

100.0%

Plan to Start in the Next 12 Months

No Plan to Use in the Next 12 Months
Not Aware of Technology
Total

Percent

Electronic Signature
Category

Frequency

Percent

Already Do Today

132

30.6%

Plan to Start in the Next 12 Months

129

29.9%

No Plan to Use in the Next 12 Months

152

35.3%

18

4.2%

431

100.0%

Not Aware of Technology

Total

17

Client collaboration/portal
Category

Frequency

Already Do Today

203

47.1%

84

19.5%

122

28.3%

22

5.1%

431

100.0%

Plan to Start in the Next 12 Months

No Plan to Use in the Next 12 Months
Not Aware of Technology
Total

Percent

6. Which of the following accounting software or online services, if any, do you use for
client work (including client bookkeeping/general ledger, write-up, trial balance, or
QuickBooks (setup and training) or organizing data to prepare tax returns for your
clients?
QuickBooks Accountant Edition
Category

Frequency

Percent

No

132

30.6%

Yes

299

69.4%

431

100.0%

Total

7. Which tax preparation software or online tax preparation services, if any, did you use
to complete the tax returns for your clients for the past tax year (tax year 2014)?
Drake Software
Category

Frequency

Percent

No

366

84.9%

Yes

65

15.1%

431

100.0%

Total

18

Lacerte (Intuit)
Category

Frequency

Percent

No

335

77.7%

Yes

96

22.3%

431

100.0%

Total

UltraTax CS (Thomson Reuters Tax & Accounting)

Category

Frequency

Percent

No

395

91.6%

Yes

36

8.4%

431

100.0%

Total

19