Below are selected financial information for XYZ Department store.

Selected Accounts	FY 2020	FY 2019	FY 2018
Inventory	54,890	65,430	66,300
Cost of Goods Sold	112,300	125,600	124,780
Credit Revenue	256,700	300,500	143,600
Cash Revenue	1,200,400	1,450,900	1,350,600
Total Revenue	1,457,100	1,751,400	1,494,200
Accounts Receivable	44,500	50,600	66,200

Requirements:

a) Please calculated FY 2020 Accounts Receivable turnover in Time and Days (40%)

b) Forget about competitor and industry index comparison, is the calculation in (a) good or bad? Why? (40%)

c) Provide one (1) recommendation for improvement, if any. (20%)

Please answer the questions in the module. I will only grade the answers in the module.