Data for CVS 2015:

Given the Accounts Receivable Turnover (Annual Sales divided by Average Accounts Receivable ) is 14.21; and the Number of Days Sales(Accounts Receivable at Year-End divided by Average Days Sales) is 28.30.

do you believe that the Company is doing an effective job at managing Accounts Receivable? What would you estimate the industry averages to be for Accounts Receivable Turnover and the Number of Days Sales in Accounts Receivable? Please explain.