Financial statement data for years ending December 31 for Chiro-Solutions Company are shown below.

a. Determine the accounts receivable turnover for 2014 and 2013.
b. Determine the number of days' sales in receivables for 2014 and 2013. Round to one decimal place.
c. Does the change in accounts receivable turnover and the number of days' sales in receivables from 2013 to 2014 indicate a favorable or an unfavorabletrend?

2014 $2,912,000 2013 $2,958,000 Net sales Accounts receivable: Beginning of year End of year 300,00 80,000 300,000 340,000