The following information was taken from the annual reports of two high-end jewellery retailers: Company A Company B Net accounts receivable, 2021 $ 584000 $ 460 000 Net accounts receivable, 2020 505000 398000 Net revenues, 2021 2425000 2195000 Net revenues, 2020 2200000 1 500 000 REQUIRED a Calculate the 2021 receivables turnover ratio for both companies. b Compare the two companies. Which one is more efficient with its receivables? c What other methods and factors would you consider when evaluating receivables? What other comparison demonstrates one company's efficiency over the other