Shipit Corporation reported the following rounded amounts (in millions): Accounts Receivable Allowance for Doubtful Accounts Accounts Receivable, Net of Allowance Net Sales (assume all on credit) 2016 $ 5,535 (355) $ 5,180 $43,500 2015 $ 5,240 (360) $ 4,880 $42,000 Required: 1. Determine the receivables turnover ratio and days to collect for 2016. (Use 365 days in a year. Do not round Intermediate calculations. Round your final answers to 1 decimal place.) times Receivables Turnover Ratio Days to Collect days 2. Do the measures calculated in requirement 1 represent an improvement (or deterioration) in receivables turnover, compared to 2015 when the turnover was 9.7? Improvement Decline