low we will work on expressing balance sheet accounts in alternative forms, that may be more useful. pecifically we will compare A/R when expressed as a \% of sales, in terms of A/R turnover, and in terms f the A/R collection period. Note that, while all three formulas give us the same answer, we will find ome formulas more useful than others. balances as before, but we will find expressing them in these terms is much more useful. low we will work on expressing balance sheet accounts in alternative forms, that may be more useful. pecifically we will compare A/R when expressed as a \% of sales, in terms of A/R turnover, and in terms f the A/R collection period. Note that, while all three formulas give us the same answer, we will find ome formulas more useful than others. balances as before, but we will find expressing them in these terms is much more useful