Financial statement data for years ending December 31 for Blum Company are shown below.

	2016		2015
Sales	$5,794,740		$5,432,660
Accounts receivable:
Beginning of year	423,110		474,240
End of year	496,690		416,360

a. Determine the accounts receivable turnover for 2016 and 2015. Round your answers to one decimal place.

b. Determine the number of days' sales in receivables for 2016 and 2015. Use 365 days in a year in your computations. Round interim calculations and your final answers to one decimal place.

c. Does the change in accounts receivable turnover and the number of days' sales in receivables from 2015 to 2016 indicate a favorable or an unfavorable trend?