1. Rosco Co. manufactures and markets food products throughout the world. The following sales and receivable data were reported by Rosco for two recent years:

   	Year 2		Year 1
   Sales	$6,598,835		$6,285,300
   Accounts receivable	660,650		646,050

   Assume that the accounts receivable were $551,150 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) in the efficiency of collecting accounts receivable and is a(n) change. The change in the days' sales in receivables indicates a(n) change