3. Selected recent balance sheet and income statement information for Bernhard Systems, Inc. follows (in millions) Average inventory Average accounts receivable 2,048 2,596 Average accounts payable Sales Cost of goods sold 2016 2015 $ 196 212 6,380 9,774 11,998 4988 6,540 558 Calculate accounts receivable turnover for both years. Has accounts receivable turnover improved during the year or worsened? a. b. Calculate inventory turnover for 2016 and 2015. Has inventory turnover improved during the year or worsened