Shiplt Corporation reported the following rounded amounts (in millions): 2016 2015 5,100 (290) Accounts Receivable 5,395 Allowance for Doubtful Accounts (285) 5,110 4,810 Accounts Receivable, Net of Allowance $37,200 $39,000 Net Sales (assume all on credit) 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 Days to Collect 2. Do the measures calculated in requirement 1 represent an improvement (or deterioration) in receivables turnover, compared to 2015 when the turnover 8.87 Improvement Decline