The following data are taken from the financial statements of Sigmon Inc. Terms of all sales are 2/10, 1/45. 20Y3 2012 20Y1 Accounts receivable, end of year $113,600 $120,000 $128,200 Sales on account 712,480 682,550 a. For 2072 and 2013, determine (1) the accounts receivable turnover and (2) the number of days' sales in receivables. Round answers to one decimal place. Assume a 365-day year. 2012 1. Accounts receivable turnover 2. Number of days' sales in receivables days days b. The collection of accounts receivable has improved This can be seen in both the increase in accounts receivable turnover and in the collection period. 2013 the decrease