estion $3[10$ points$]$

following financial statements are for Barton Corporation.

$\backslash$table$[[,\backslash$table$[[$ation$],[$ment$]],,],[$For Years,$2019,20,,$ and $201,],[,2019,2018,2017],[$Sales$,555,300,607,600,660,700],[$Cost of goods sold,$287,100,320,000,385,600],[$Gross margin,$268,200,287,600,275,100],[$Operating expenses,$230,300,196,600,175,700],[$Operating income,$37,900,91,000,99,400],[$Interest expense,$6,800,6,250,5,900],[$Net income,$31,100,84,750,93,500]]$

$\backslash$table$[[\backslash$table$[[$Barton Corporation$],[$Balance Sheet$],[$December $31,2019,2018,$ and $2017]]],[$Cash$,28,100,28,700,32,900],[$Short$-$term investments,$21,000,21,000,20,000],[$Accounts receivable,$32,600,28,500,26,800],[$Merchandise inventory,$14,400,14,100,12,000],[$Prepaid expenses,$7,700,7,400,7,600],[$Notes receivable, due in $2022,8,000,8,000,8,500],[$Property$,$ plant and equipment, net,$144,000,136,000,130,000],[$Total assets,$255,800,243,700,237,800],[$Liabilities and Stockholders' Equity$],[$Accounts payable,$49,700,55,900,49,400],[$Salaries payable,$8,000,8,800,8,800],[$Property taxes payable,$15,000,17,650,16,300],[$Long$-$term note payable,$16,000,19,000,22,000],[$Common stock,$100,000,130,000,140,000],[$Retained earnings,$67,100,12,350,1,300],[$Total liabilities and stockholders' equity,$255,800,243,700,237,800]]$

ompute the accounts receivable turnover and number of days' sales in receivables below, and indicate whether the change from year to year is favorable or favorable. For your analysis, assume that all other things have remained constant. Apply your analysis in very general terms. All values should be accurate to at ast two decimal places.

$\backslash$table$[[$Ratio$,2019,2018,$Analysis$],[$Accounts receivable turnover,$255,800,,$Favorable$],[$Number of days' sales in receivables,$255,800,,$Favorable$]]$