For two recent years, Rosco Co. reported the following:

	Year 2		Year 1
Sales	$5,050,505		$4,828,950
Accounts receivable	503,700		496,400

Assume that the accounts receivable were $423,400 at the beginning of Year 1.

a. Compute the accounts receivable turnover for Year 2 and Year 1. Round to one decimal place.

Year 2:
Year 1:

b. Compute the days' sales in receivables at the end of Year 2 and Year 1. Use 365 days per year in your calculations. Round to one decimal place.

Year 2:	days
Year 1:	days

c. The change in the accounts receivable turnover from year 1 to year 2 indicates a(n) decrease in the efficiency of collecting accounts receivable and is a(n) unfavorable trend. The change in the days' sales in receivables indicates a(n) unfavorable trend.