Financial statement data for the years ended December 31 for Blum Company are shown below.

a. Determine the accounts receivable turnover for 2015 and 2014. Round to one decimal place.
b. Determine the days€™ sales in receivables for 2015 and 2014. Round to one decimal place.
c. Does the change in accounts receivable turnover and the days€™ sales in receivables from 2014 to 2015 indicate a favourable or an unfavourable trend?

For the years ended Net sales Accounts receivable: 2015 2014 $1,920,000 120,000 180,000 $2,430,000 Beginning of year End of year 180,000 225,000