Company$$s annual sales are EUR$100$m$.$ WCR is $72$ days of sales on average and receivables $62$ days of sales. Assuming a $40\%$ increase in sales, resulting primarily from an increase in exports, to customers who are granted more generous payment terms. Receivables rise by $18$ days to $80$ days of sales on average. We assume that despite this increase in sales, inventories and account payables remain stable in number of days.

$1.$ Calculate the increase in WCR and compare with the increase in sales.