Days' sales in receivables is a good measure of a company's ability to collect the amounts owed to it. You have owned shares in Stapler Office Ltd. for some years and follow the company's progress by reading the annual report. You noticed the most recent report indicated that the days' sales in receivables had increased over the previous year, and you are concerned.
Required
Suggest reasons that may have resulted in the increase in the number of days' sales in receivables.