The following information is from the annual financial statements of Lucilla Company.

Net Sales: 2011 were $262,000. 2010 were $193,000. 2009 were $245,000.

Accounts Receivable, net (year-end) 2011 were $42,700. 2010 were $40,500. 2009 were $37,200.

Required:

Compute its accounts receivable turnover for 2010 and 2011. Compare the two year's results and give a possible explanation

for any change (competitors average a turnover of 7)