CHAPTER 9-RECEIVABLES O Previous Page 21 of 21 When analyzing accounts receivable, which of the following is not true? O a. Look for trends from year to year for accounts receivable turnover and days' sales in receivables. Ob. Companies may become more efficient in collecting receivables from one year to the next. C. Companies may become less efficient in collecting receivables from one year to the next. d. Never look at accounts receivable turnover and days' sales in receivables ratios together because they could be misleading