SuperGym Corp. sells fitness equipment to retail outlets and fitness centres. The majority of these sales are on credit (payable within 30 days). The General Manager notices that at the end of each month cash seems to be "tight", she comes to you and comments: I don't understand this business, our Net Sales have increased by 25% between 2016 and 2017 and yet, we seem to have more and more difficulty paying our bills at the end of the month. She asks that you look at the data related to accounts receivable over the last two years: 2016 2017 Net Sales $3,200,000 $4,000,000 Accounts $350,000 $475,000 receivable a. Compute the average number of days required to collect the receivables in each year. b. Briefly explain to your General Manager your conclusion from the average collection period calculation and its impact on cash flow