Sensitron and Douglas Tools manufacture and market power tools and accessories. Sensitron targets customers in the professional contractor market, while Douglas Tools focuses on home users and professionals. Selected financial data for the companies appears below.

Sensitron	2010	2009	2008
Sales	$2,109,100	$2,095,700	$2,175,700
Average Accounts Receivable	564,500	608,650	631,072
Change in Sales from previous year	0.64%	-3.68%	11.83%
Douglas Tools	2010	2009	2008
Sales	$4,394,000	$4,245,600	$4,474,900
Average Accounts Receivable	718,800	745,850	803,150
Change in Sales from previous year	3.50%	-5.12%	0.59%

Required:

1.	Calculate the accounts receivable turnover ratio for each firm for year 2010, 2009, 2008.
	2. Suggest reasons for the differences in the accounts receivable turnover ratios for these two firms.