$($a$)$ Calculate the receivables turnover ratio for the month of January $($Hint: For the numerator, use total services provided to customers on account$).$ If the industry average of the receivables turnover ratios for the month of January is $4\mathrm{.}2$ times, is the company collecting cash from customers more or less efficiently than other companies in the same industry?

Accounts Receivable turnover: not attempted times

The company is collecting more efficiently. $($true or false$)$