For Year Ended December 31 Sales Cost of goods sold Other operating expenses Interest expense Income tax expense Total costs and expenses Net income Earnings per share Current Year $ 325,507 165,422 9,072 6,937 1 Year Ago $ 421,091 $ 533,618 $ 273,709 506,938 $ 26,680 $ 1.64 106,536 9,685 6,316 396,246 $ 24,845 $ 1.53 2-a) Compute accounts receivable turnover. (2-b) For each ratio, determine if it improved or worsened in the current year.