Shiplt Corporation reported the following rounded amounts (in millions): 2012 $ 5,315 $5,020 (245) 2013 May 31 Accounts Receivable Allowance for Doubtful Accounts (250) Accounts Receivable, Net of Allowance $ 5,070 $ 4.770 Net Sales (assume all on credit) $ 47.500 $ 46,200 Required: 1. Determine the receivables turnover ratio and days to collect for 2013. (Use 365 days in a year. Do not round your intermediate calculations. Round your answers to 1 decimal place.) Receivables Turnover Ratio times Days to Collect days 2. Do the measures calculated in requirement 1 represent an improvement (or decline) in receivables turnover, compared to 2012 when the turnover was 8.2? Improvement Decline