Fifer Inc. began the current year with $450,000 in accounts receivable and ended the year with $590,000 in accounts receivable and $4 million in sales. Last year Fifers age of ending receivables was forty-six days and its receivables turnover was six times. Which of the following is not true?

a. Fifers age of ending receivables is 54 days.

b. Fifers receivables turnover is 7.69 times.

c. Fifers age of ending receivables is less than it was last year.

d. External decision makers monitor the time it takes a company to collect its receivables.