4.16 Calculating and Interpreting Accounts Receivable Turnover Ratios. Microsoft Corporation (Microsoft) and Oracte Corporation (Orade) engage in the design, manufacture, and sale of computer software, Microsoft sells and licenses a wide range of systems and application software to businesses, computer hardware manufacturers, and consumer retailers. Oracle sells software for information management almost exclusively to businesses. Extibit 4.23 presents selected data for the two firms for three recent years. REQUIRED a. Calculate the accounts receivable tumover ratio for Microsoft and Orade for Year 1, Year 2 , and Year 3. b. Suggest possible reasons for the differences in the accounts receivable turnovers of Microsoft and Oracle during the three-year period