The partial 10-K financial information for Weiss Corporation is:

Selected Accounts	FY 2020	FY 2019	FY 2018
Current Assets	$ 1,350,000	$ 1,400,000	$ 1,450,000
Net Cash Revenue/Sales	$ 1,256,000	$ 1,456,000	$ 1,556,000
Net Credit Revenue/Sales	$ 285,400	$ 396,500	$ 301,800
Total Net Revenue	$ 1,541,400	$ 1,852,500	$ 1,857,800
Inventory	$ 250,000	$ 200,000	$ 280,000
Accounts Receivable	$ 105,000	$ 110,000	$ 120,000

(a) Calculate FY 2019 Accounts Receivable Turnover in times and days. All calculations must be 2-decimal places. (5%)

(b) Forget about competitors or industry index, was the days calculation in (a) good or bad? Please explain in over 100 words (5%)

(c) Provide one (1) recommendation for improvement, if any. (5%)