Use the data in Exercises 8-27 and 8-28 to analyze the accounts receivable turnover ratios of H.J. Heinz Company and The Limited, Inc.

a. Compute the average accounts receivable turnover ratio for The Limited, Inc., and H.J. Heinz Company for the years shown in Exercises 8-27 and 8-28.

b. Does The Limited or H.J. Heinz Company have the higher average accounts receivable turnover ratio?

c. Explain the logic underlying your answer in (b).