Accounts Receivable Turnover and Average Collection Period The Forrester Corporation disclosed the following financial information (in millions) in its recent annual report 2012 2013 Net Sales $157,105 $121.669 Beginning Accounts Receivable (net) 11,899 11,369 Ending Accounts Receivable net 11.369 11,544 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) Is the company's accounts receivable management improving or deteriorating? 2012 2013 a Accounts receivable turnover Average collection period c. The company's receivable management