20Y3 20Y2 20Y1 Accounts receivable, end of year $705,000 $630,000 $595,000 Sales on account 5,609,000 4,602,000 This information has been collected in the Microsoft Excel Online file. Open the spreadsheet, perform the required analysis, and input your answers in the questions below. X Open spreadsheet a. For 2012 and 20Y3, determine (1) the accounts receivable turnover and (2) the days' sales in receivables. Assume a 365-day year. Do not round intermediate calculations. Round your answers to one decimal place.