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 $1,634,000 $1,172,000 442,250 98,250 465,000 482,350 2018 $1,050,000 65,750 493,300 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 Unfavourable