Cornish Labs Corp was organized 8 years ago to produce and market several new "miracle pills" that were completely plant based and did not include any chemicals, only natural ingredients. The company is small but growing steadily which has peaked your interest in purchasing some of its common shares as an investment. The following data is available: Cornish Labs. Income Statement for the year ended August 31, 2020 Sales 5,000,000 Cost of Goods Sold 2,000,000 Gross Margin 3,000,000 Operating expenses 2,400,000 Interest expense 45,000 Income before taxes 555,000 Income taxes (30%) 166,500 Net Income 388,500 Cornish Labs Balance Sheet for the year ended August 31st 2020 2019 Cash 70,000 100,000 Accounts receivable 400,000 150,000 Inventory 600,000 420,000 Prepaid expenses 30,000 30,000 Land 200,000 200,000 Plant and equipment, net 840,000 880,000 Total assets 2,140,000 1,780,000 Accounts payable 500,000 275,000 Wages payable 140,000 120,000 Bank loan payable (note 1) 290,000 300,000 Total liabilities 930,000 695,000 Shareholders Equity Common Shares (10,000 shares outstanding) 500,000 500,000 Retained earnings 710,000 585,000 Total shareholders equity 1,210,000 1,085,000 Total liabilities and shareholders equity 2,140,000 1,780,000 Note 1: The current portion of the bank loan is 10,000 each year. Additional information: The company declared and paid $263,500 of cash dividends during 2020. The balance sheet in 2014 indicated $100,000 and $300,000 for accounts receivable and inventory respectively. The 2019 income statement included sales of $4,500,000 and cost of goods sold of $2,000,000. Calculate the average collection period for the current and prior year. Is the change favorable or unfavorable