You review the below information for your daycare business and it reveals decreasing profits despite increasing sales. You hire an analyst who highlights several points, including that "Accounts receivable turnover is too low. Tighter credit policies are recommended along with discontinuing service to those most delayed in payments Net sales Accounts receivable Profit -2020 2019 2018 51,440,000 $1,040,000 $90,000 352,000 86,400 65.600 392.000 400,000 417,600 Calculate the account receivable turnover for 2020 and 2019. Indicate whether the change in accounts receivable turnover is favourable or unfavourable. (Round the final answers to 2 decimal places.) 2020 2019 Accounts receivable turnover times times