For two recent years, Robinhood Company reported the following:

	20Y9	20Y8
Sales	$8,578,500	$7,257,000
Accounts receivable:
Beginning of year	650,000	580,000
End of year	640,000	650,000

a. Determine the accounts receivable turnover for 20Y9 and 20Y8. Round answers to one decimal place.

20Y8: fill in the blank 1

20Y9: fill in the blank 2

b. Determine the days sales in receivables for 20Y9 and 20Y8. Use 365 days and round all calculations to one decimal place.

20Y8: fill in the blank 3 days

20Y9: fill in the blank 4 days

c. Are the changes in the accounts receivable turnover and days sales in receivables from 20Y8 to 20Y9 favorable or unfavorable?