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

Year $3$ Year $2$ Year $1$

Net sales $ $325,000$ $ $256,000$ $ $314,000$

Accounts receivable, net $($year$-$end$)24,90022,70019,400$

$(1)$ Compute its accounts receivable turnover for Year $2$ and Year $3.$

$(2)$ Assuming its competitor has a turnover of $20\mathrm{.}5,$ is Raheem performing better or worse at collecting receivables than its competitor?