(10 points) 3. A company reported the following data: Year I 238,000 35, 500 Year 3 495,000 38,000 Year 2 Net credit sales Ending Acct's rec'ble 40,000 Required: 1. Calculate the average collection days' of receivable for year's 2 and 3. 2. Comment on the trend in receivable's management. (Note: Terms of sales are 30 days)