Quasar, Inc. sells clothing, accessories, and personal care products for men and women through its retail stores. Quasar reported the following data for two recent years:

	Year 2		Year 1
Sales	$3,066,000		$3,106,150
Accounts receivable	259,150		251,850

Assume that accounts receivable were $288,350 at the beginning of Year 1.

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

Year 2:	fill in the blank 1
Year 1:	fill in the blank 2

b. Compute the days' sales in receivables for Year 2 and Year 1. Round interim calculations and final answers to one decimal place. Use 365 days per year in your calculations.

Year 2:	fill in the blank 3 days
Year 1:	fill in the blank 4 days

c. The change in accounts receivable turnover from year 1 to year 2 indicates a(n) (increase/decrease) in the efficiency of collecting accounts receivable and is a(n)

(favorable/unfavorable) change. The change in the days' sales in receivables indicates a(n) (favorable/unfavorable) change.