For the Year 2 and Year 1, Classic Company reported the following:

	Year 2	Year 1
Sales	$5,524,640		$5,288,850
Accounts receivable	649,700		635,100

Assume that the accounts receivable were $540,200 at the beginning of Year 1.

Rosco Co. reported the following:

	Year 2	Year 1
Sales	$1,027,840		$1,077,480
Accounts receivable	113,150		120,450

Assume that accounts receivable were $142,350 at the beginning of Year 1.

	Accounts receivable turnover ratios
	Year 2	Year 1
Classic	8.6		9
Rosco	8.8		8.2

a. Compute the average accounts receivable turnover ratio for Classic Company and Rosco Co. for Year 2 and Year 1. Round to one decimal place.

Classic Company:
Rosco Co.: