Carter & Evans reported the following rounded amounts (in millions): 2019 2018 Accounts Receivable $ 5,435 $ 5,140 Allowance for Doubtful Accounts (305) (310) Accounts Receivable, Net of Allowance $ 5,130 $ 4,830 Net Sales (assume all on credit) $ 40,500 $ 39,000 Required: Determine the receivables turnover ratio and days to collect for 2019. Do the measures calculated in requirement 1 represent an improvement (or deterioration) in receivables turnover, compared to 2018, when the turnover was 9.5