Accounts receivable turnover and days sales in receivables

Financial statement data for years ending December 31 for Schultze-Solutions Company follow:

	20Y2			20Y1
Sales		$1,848,000			$1,881,000
Accounts receivable:
Beginning of year		195,300			184,700
End of year		224,700			195,300

a. Determine the accounts receivable turnover for 20Y2 and 20Y1. If required, round the final answers to one decimal place.

	Accounts Receivable Turnover
20Y2
20Y1

b. Determine the days sales in receivables for 20Y2 and 20Y1. Use 365 days, if required round the final answers to one decimal place.

	Days Sales in Receivables
20Y2			days
20Y1			days

c. Does the change in accounts receivable turnover and the days sales in receivables from 20Y1 to 20Y2 indicate a favorable or unfavorable change?