Shiplt Corporation reported the following rounded amounts (in millions) May 31 Accounts Receivable 5,495 $ 5,200 Allowance for Doubtful Accounts Accounts Receivable, Net of Allowance Net Sales (assume all on credit) (335) (340) 5.160 $ 4,860 $ 42,000 $ 40,500 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 decimat place.) Receivables Turnover Ratio Days to Collect times days 2. Do the measures calculated in requirement 1 represent an improvement (or decline) in recenables tumover, compared to 2012 when the turnover was 6.97