Accounts Receivable Tumover and Days Sales in Receivables For two recent years, Rosco Co. reported the following: Year 2 Year 1 Sales $3,459,105 $3,280,620 Accounts receivable 430,700 423,400 Assume that the accounts receivable were $357,700 at the beginning of Year 1 a. Compute the accounts receivable turnover for Year 2 and Year 1. Round to one decimal place. Year 2: Year 1: b. Compute the days' sales in receivables at the end of Year 2 and Year 1. Use 365 days per year in your calculations. Round to one decimal place. Year 2: days Year 1: days c. The change in the accounts receivable turnover from year 1 to year 2 indicates an) trend. The change in the days' sales in receivables indicates a(n) in the efficiency of collecting accounts receivable and is an) trend