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

a. Fifer's age of receivables is fifty-four days.

b. Fifer's receivables turnover is 7.92 times.

c. Fifer's age of receivables improved this year over last year.

d. Analysts monitor the time it takes a company to collect its receivables.