20Y2			20Y1
Sales		$1,848,000			$1,881,000
Accounts receivable:
Beginning of year		195,300			184,700
End of year		224,700			195,300

a. Determine the accounts receivable turnover for 20Y2 and 20Y1. If required, round the final answers to one decimal place.

	Accounts Receivable Turnover
20Y2	fill in the blank 1
20Y1	fill in the blank 2

b. Determine the days sales in receivables for 20Y2 and 20Y1. Use 365 days, if required round the final answers to one decimal place.

	Days Sales in Receivables
20Y2		fill in the blank 3	days
20Y1		fill in the blank 4	days

c. Does the change in accounts receivable turnover and the days sales in receivables from 20Y1 to 20Y2 indicate a favorable or unfavorable change?