Accounts Recelvatie Analysis The following data are taken from the fnandal statements of Sigmon Inc. Terms of all cales are 2/10,n/4S. b. The collection of accounts receivable has . This can be seen in both the in voner Mr wun a.1. Divide net sales by average accounts receivable: Average Acceunts receivable * (Beginning Accounts Receivable + Ending Accounts Receivable) +2 . a.2. Divide average accounts receivable by average daily sales on account. Average Accounts receivable = (Eeginning Accounts Recelvable + Ending Accounts Recelvable) +2 . Average dady sales on account = Net Sales +365 days. b. Consider the retationship of the acceunts involved. Consider the effects of the changes on the business