42.Tasty Treats has implemented a change in its credit policy in hopes of becoming more

efficient in collecting accounts receivable. Using the information provided, calculate the

company's number of days' sales in receivables. Round answers to one decimal place.

Has the change met the company's goal of increasing efficiency?

2016 2015

Sales $865,100 $870,600

Accounts receivable:

Beginning of year 99,530 98,200

End of year 94,200 99,530