Allen Company's average collection period for accounts receivable was 25 days in year 1, but increased to 40 days in year 2. Which of the following would most likely be the cause of this change:

Question options: A decrease in accounts receivable relative to sales in year 2

An increase in credit sales in year 2 as compared to year 1

A relaxation of credit policies in year 2

A decrease in accounts receivable in year 2 as compared to year 1