10. Accounts receivable turnover for ABC Company was 8.7 for this year and 9.8 for last year. For XYZ, Inc., accounts receivable turnover was 9.4 for this year and 8.9 for last year. These results indicate that

A. ABC Company has better turnover than XYZ, Inc. for both years.

B. XYZ, Inc. is collecting its receivables more quickly this year than last year.

C. Turnover for ABC Company is improving.

D. Credit policies for XYZ, Inc. are too strict for its customer base.