3 You review the below information for your daycare business, and it reveals decreasing profits despite increa analyst who highlights several points, including that "Accounts receivable turnover is too low. Tighter credit along with discontinuing service to those most delayed in payments." 36 Net sales Accounts receivable Profit 2023 $1,646,000 454,000 398,000 Accounts receivable turnover 2022 $1,165,000 108,000 415,650 Calculate the account receivable turnover for 2023 and 2022. Indicate whether the change in accounts favourable or unfavourable. (Round the final answers to 2 decimal places.) M 2021 $1,051,000 78,500 426,050 SEINANDER times COMMANDE BUSINE times