Company A had an Accounts Receivable balance of $350,000, $400,000, and $600,000 in years 2019, 2020, and 2021, respectively. The company had Net Sales of $3,000,000 and $4,000,000 in years 2020 and 2021, respectively. A) What is the percentage change in Accounts Receivable from 2019 to 2020? 2020 to 2021? Is the trend increasing, decreasing, or the same? B) What are the Accounts Receivable Turnovers Per Year for 2020 and 2021? Is the trend increasing, decreasing, or the same?