Selected recent balance sheet and income statement information for Somerset, Inc. follows (in millions) Average inventory Average accounts receivable Average accounts payable Sales Cost of goods sold 2013 $1,562 1,641 983 10,800 8,631 2012 $ 1,738 1,775 1.136 14,342 11,402 a. Calculate accounts receivable turnover for 2013 and 2012. Has it improved during the year or worsened? Calculate inventory turnover for 2013 and 2012. Has it improved during the year or worsened? b