Shiplt Corporation reported the following rounded amounts (in millions) 2015 $5,235 4,940 210 2016 Accounts Receivable Allowance for Doubtful Accounts Accounts Receivable, Net of Allowance Net Sales (assume all on credit) 205 $ 5,030 4,730 $45,500 $44,200 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.) Receivables Turnover Ratio times 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 10.5? Improvement O Decline