The Sanchez Company reported the following:

	Year 3		Year 2		Year 1
Revenue	32,000		28,000		26,000
Cost of goods sold	28,400		25,600		22,500
Cash	3,200		2,920		3,500
Net income	3,508		2,289		3,416
Accounts receivable	640		710		600
Notes payable	18,000		21,000		19,000
Inventory	1,700		2,020		1,800
Tax expense	30		40		20
Equipment	18,800		19,400		20,000
Interest expense	62		71		64
Accounts payable	1,200		900		1,000

The company's average collection period is [ Select ] for year 2 and is [ Select ] ["worsening", "improving"] over the years available.