Accounts receivable turnover and days sales in receivables

Financial statement data for years ending December 31 for Cinderella Company follow:

	20Y9			20Y8
Sales		$9,525,000			$7,616,000
Accounts receivable:
Beginning of year		715,000			645,000
End of year		785,000			715,000

a. Determine the accounts receivable turnover for 20Y9 and 20Y8. If required, round the final answers to one decimal place.

	Accounts Receivable Turnover
20Y9
20Y8

b. Determine the days sales in receivables for 20Y9 and 20Y8. Use 365 days, if required round the final answers to one decimal place.

	Days Sales in Receivables
20Y9			days
20Y8			days

c. Does the change in accounts receivable turnover and the days sales in receivables from 20Y8 to 20Y9 indicate a favorable or unfavorable change?