Accounts Receivable Turnover and Average Collection Period The Forrester Corporation disclosed the following financial information (in millions) in its recent annual report: Previous Year Current Year Net Sales $77,096 $91,663 Beginning Accounts Receivable (net) 4,896 4,696 Ending Accounts Receivable (net) 4,696 4,598 Calculate the accounts receivable turnover ratio for both years. (Round your answer to two decimal points.) Calculate the average collection period for both years. (Use 365 days for calculation. Round to the nearest whole number.) Is the company's accounts receivable management improving or deteriorating