The following data are taken from the financial statements of Mackey Company: 2012 2011 Average accounts receivable $ 530,000 $ 550,000 Net sales on account 5,800,000 5,200,000 Terms for all sales are 2/10, n/30 Instructions Compute the receivables turnover ratio and the average collection period for both years. What conclusion can an analyst draw about the management of the accounts receivable