Accounts Receivable Turnover and Average Collection Period The Andrew Miller Corporation disclosed the following financial information $($in millions$)$ in its recent annual report:

a$.$ Calculate the accounts receivable turnover ratio for both years. $($Round your answer to two decimal points.$)$

b$.$ Calculate the average collection period for both years. $($Use $365$ days for calculation. Round to the nearest whole number.$)$

c$.$ Is the company's accounts receivable management improving or deteriorating?