Data analytics is the process of examining data sets in order to draw conclusions about the information they contain. If you have not completed any of the prior data analytics cases, follow the instructions listed in the Chapter 1 Data Analytics case to get set up. You will need to watch the videos referred to in the Chapters 1 - 3 Data Analytics cases. No additional videos are required for this case. All short training videos can be found here. In prior chapters, you applied Tableau to examine a data set and create calculations to compare two companies financial information. In this case, you continue in your role as an analyst conducting introductory research into the relative merits of investing in one or both of these companies. This time you assess the companies receivables management and how effective the companies are in managing the investment in receivables. Required: Based upon what you find, answer the following questions: A. What is the receivables turnover ratio for Big Store (a) in 2012 and (b) in 2021? B. What is the receivables turnover ratio for Discount Goods (a) in 2012 and (b) in 2021? C. Which company exhibited more favorable receivables management, as measured by average collection period, in 2020, Big Store or Discount Goods? What was that companys average collection period, and is it longer or shorter than the industry average in 2020? The average collection period for the retail industry sector is 4.0 in 2020 and 5.1 in 2021. D. Which company exhibited more favorable receivables management, as measured by average collection period, in 2021, Big Store or Discount Goods? What was that companys average collection period, and is it longer or shorter than the industry average in 2021?

• Req A and B
• Req C and D

What is the receivables turnover ratio for Big Store and Discount Goods (a) in 2012 and (b) in 2021? (Round your answers to 2 decimal places.)

Which company exhibited more favorable receivables management, as measured by average collection period, in 2020 and 2021, Big Store or Discount Goods? What was that companys average collection period, and is it longer or shorter than the industry average in 2020 and 2021? (Round your answers to 2 decimal places.)

	2012	2021
Receivables turnover ratio for Big Store
Receivables turnover ratio for Discount Goods

Company with more favorable receivables management
Favorable Company's average collection period in days		days		days
Favorable Company's collection period longer or shorter than industry average

Financials B C D E F G H . K M N 0 P O R Hotels Phy cabinet Night of use corating net Coming gore O VES MO REES 2. 361 2. D O D O Buildings and improvements 113, 135 151 112, 1065 105 97,323 Store Store See 21 23 MO 0 WST M 224 SHEE W 0028 S16 D o 50.0 54,37 SU 12 0 Wor SW Store IM WE 1052 LP Peperty and depreciation Goodwill - 102,30 11.07 11071 16 61,115 11410 16,502 5773 115.14 19 SID 110 -2.1 108.03 15.00 9.544 15.26 -5401 110 21 16, 91007 11.534 SON 1480 105,513 1,160 112.34 -62,516 1370 49 LE 16.00 DEOS PH Ass Prepan Cash and can be discontinued pensand Inventory operacions 2012 66 49.046 1541 2013 1,701 5.34 4449 1441 2014 5.135 6710 45.141 2.334 2015 ETI 4 2016 2.70 6 4103 2011 650 5.331 40,714 2934 1618 131 2 2015 4 . LAT 2030 3525 -211 2011 ES 13,724 -10 25 7,217 2013 3. 4 4371 2011 5.2014 10 2014 14 37,714 2015 1,040 21.04 1.534 2014 2.106 15.134 2011 126 04 2018 10.104 2015 7.900 2020 O 4015 4513 SE 4611 30 4. SS Computer Patures and hardware and Corros ve aware In-progres 1,795 2.00 106 1.70 21 0.44 17 21.01 1 T 21.11 1658 10.10 19.30 1.4 17.00 24N 2145 144 . 7.758 1. 24 112 21.114 111 2060 2017 21331 11.00 22.30 2.520 21.00 11.444 2331 108 1.44 1191 ON DE 26931 14,30 2318 23 11.11 21.10 Deacon Good Discount Code 3 90 11 12 13 14 15 16 12 18 19 20 21 22 11.11 113,01 115.79 W o 0 . D 2.140 UN 1.77 Decount Code court Goth 73.107 'S LOS IN RECE 12,614 116,10 97,410 27.10 M 0 re 21 SOLO 8188 91.19 115 TOT DecountGoodi count Doods IW WY ERE ort OD zoor NE DES SEED 8744 1008 RE Acord Accuero w Currenties Current portion of reportion of Current portion of Current portion aby cape peringe debt 70 0 0 2,154 141,116 BALLO 2002 20130 11 LSS perpetol Average D 1910 SON 2014 200 JO 154441 9 O 11 1925 2010 20471 9 142434 141 2014 190 10.153 1. IA IN TOT D D TE Rose Property under en france Capital series e G 0 2,175 2543 D 7 21 SA D 2.1 10 1.50 10 1,671 11 072 D 5.4 10 D 0 0 O 1903 1,175 115 168 O 9,5 10.14 O O 19140 SON 1,164 131 T CHE 134431 27 12,7 bongwings of Babilly 100 1195 1.592 16 7670 1625 29.11 36 1.013 1614 521 20,123 914 26 HU 11.095 11, 1 NE WAR SANCE 9 IRO TH O SEO 08 TE BRET 03 11 3401 65 0 100 1920 WT SOS 12,411 HOTE IM 34 994 10 DS 909 OF IN 0 ES MET 11.3 LOW TE . 1941 10. D 0 0 0 o 0 D d 0 D . 767 11 2.21 BAIS 2.80 00 1523 RIT HOZ IN 184 D SEE 11 IM 18 10 1140 14 11 1924 0 INS 138 D 1 34 . 102 0 10 12 18 19 20 21 22 O ar IT SET CETT 199 200 D 1.16 0 D NE D 2012 2011 1.04 0.018 10,714 LP 1277 141 116.00 14,54 1.044 LIN 1. T 209 0 07. 1. 1122 31 HE 4 D 581 53 ons TRO Head a D SI 7. SLE SF7 95 CHET NA 3. 2019 IN CHEZ SE 0 10.3 16. THE 12.979 14. THE YE BER TER SLY 34 12.542 NE 2.73 4.094 D. 0 LEE . TER MATI 0 760 0 D ST ALA TALD 7311 D 107144 214.058 . IM T.31 T. 7. BRE ovt 0 0 E w 1.454 19.444 TOT 140.481 12. ELEE MEU tre 0905 0 25 WET Cat 0 ANTE ELETE 0 0 0 0 CS 1 S CHE RE D 1991 LAM MI DEWI D WE BENE 0 D 304 SER (999 700 own SA SMS 0 10 41 COLTE 2 72.750 D EITT SH CHE CHE 10 LE 3 180 LIO 1,104 SEX 0 SO OS 14 92 47,617 10,313 ST WDS TE 9 05E U SZ RE 1901 SE PET 90 O CE EDI SPEE TOET LEET IN 191404 10 2 0 44.000 BLIN CE BE 12 4058 54 113 1 SH PER 736 SETE 0 0 WE LOC WA SLO 13 BOTE BOX TASS 69 5,416 DE LE O SETS SC 117, 113.STO 5.27 HY 10.01 IS 11 5816 7311 O CEP ht -12.16 14 WY E TE 10% 51 TI 66, LON be sha Wh OF hone Acred PINY 6 Corner AS 1905 reben les wa A Sewa w WWW Taal le Tahah Accue BO BC BD BE 18 BG B BK 18 Bu EN BO de pe ICF Chad end of Charge is sort Delden var fear) Oh la BARBUDA peeting 0 * CE 17 the 4 1420 SETE * 4 . . FRE CH 12 9 2354 23 012 B SNE 36 17 OL LLE 055 NI . SET HE REF TOT PE 12 3 ELE 11 cr WY 12 13 14 15 un CYTZ OS TH 50 2,172 -10 T DE HET 94 1050 2016 12 NE EL . . D D DE 2.112 9 D -750 TE THE He Hea SC . 1158 KE OF RE 18 . 31 w Tero KTER 1663 TOS CHOI HET SAFI 0 0 B 3 o HETE wa TORE 14 10 re ME BE 1918) 2335 P PP . 147 E TOE HER DET 10043 1 19 1911 TISCE TRE SE CHAT EES HEE SOST Po 1. + 1404 001 ESTI Porr RE IP ID SIER SEM WIE 19 THE 142 . o OVE 19 HT 281 . 32647 Ta! TE IES REE 1 SU TU NET 11 ww LAST 11 a HE 0 TE WAT 14 WAN 10 FOL WIT HOT 118 OVH INT EEE 1814 1 30 TE E SERTE CHE WI WH 31144 10 SEHEHE MOCO THE THEO EESEE 31 COWE 0 co IT NEE NO IS 1 1 11 40 14 HP 2 11 22 261 11025 4 SIE CHOTE 352217441 SITE GIFT A101 1979 . 13 42114 TI Ton Soset VE 19 106 599 1650 HE 15 12.15 12 spawione IS 1073 4 111 MIT EST OZW 41 1 11 4492 12.134 Than IE EL . TER LOSIP SOR ESTRES w L1 w HR e PH 69 Prebe webbles certy and PR Depre an w por Payment of 0 0 EBIT 12210 19,173 22,555 22.449 23.446 22,166 21.317 Gainon ale 323 521 300 263 272 288 277 278 260 220 0 Interest Income 2,267 2.469 2.529 2,351 2.268 2,165 3.255 1.84 2.953 1 Credit Less Depreciation Discontinued Cost of Sales card Less Sales Discount and sales operations, net revenue revenue returns on Sales Net sales amortization of tax 2 361.256 572,852 4,556 -36.000 -55,436 485 873 4,211 3 360,984 567419 3.516 44.922 452.130 4,411 4 365 086 578,162 3.422 43,883 52055 485,651 4,292 285 5 3580 560,083 3.218 42104 44.903 476.294 4.160 144 6 352297 544,518 3,047 -38.095 40,819 468,651 4,007 52 7 335.122 514 401 3,096 -37,728 -32,819 446,950 4,104 -62 8 314,946 485,992 2.897 -41057 421.847 2014 9 304444 479.084 40.108 408.085 3.828 10 393.308 627,955 3.246 -52 332 -51.933 526,936 4,074 918 11 285,895 446,296 2,494 41,860 -23,612 383,318 3,433 12 225,530 341835 0 -30,981 -1.988 308867 6,355 302 113 228 284 358.908 -2,199 327.933 9.836 14 231.822 355,163 -32,047 -370 322,747 -18.156 915 287.872 352,340 -32,052 316.7 8.871 -3.213 16 291,436 356,546 5,960 -34 221 -2.503 325.782 9,084 -1.404 17 279,240 344,654 6,218 -36.966 -3.394 310.511 9,471 118 266,435 344,188 7.129 43,507 -8,299 299.511 9,262 0 19 257,502 327,081 8,542 -6.766 290.476 8.991 O 20 336,381 415.012 7,244 43.879 -7,321 371.05 9,911 21 244559 320,982 6,776 47,930 -9.288 270.540 22 7.198 o 23 1.24 Income from continuing operations 12,026 12,615 14,570 14,344 15.488 14.222 13.738 15,740 18.870 15,566 11.862 14.760 10.884 11,973 14.733 13.005 12,934 10,949 14.501 8.953 Gross margin 124,617 121,146 120,565 118.225 116,354 111,823 106,30 103,641 133.620 97,423 83,337 99.649 90.924 28.924 34,147 31,271 33,076 32,973 34,674 25.982 Net Income (loss 14293 15 ORO 16,814 16,551 17,704 16,454 15.959 17,703 19.199 13,500 12,164 14,947 -7,271 8,760 13.329 13,018 12.978 11.050 14,556 9,141 interest expense 2102 2239 2446 2456 2338 2493 2425 1841 2849 1706 3101 3493 3919 3809 472 4036 Provision Sellire general for Income administrative expenses 6,204 101,853 6.558 97,041 7,985 93.418 8,105 91,353 7,958 886 7,944 85,265 7.579 81361 7.156 76.639 9.099 101326 6,445 71,759 5,760 59.360 7.120 65,178 5,351 65 227 6,342 7.738 2,076 6,787 1982 7.000 3.822 6.151 6,760 7,083 3,111 4,529 5.101 27.969 22.011 17.022 21,880 16,236 18,315 22,471 19,818 19.991 17.222 21,652 13.683 1,489 0 0 0 0 0 0 0 0 0 0 -1,738 -716 0 0 0 0 13 44 109 55 188 O 0 0 4341 5632 3998 Financials B C D E F G H . K M N 0 P O R Hotels Phy cabinet Night of use corating net Coming gore O VES MO REES 2. 361 2. D O D O Buildings and improvements 113, 135 151 112, 1065 105 97,323 Store Store See 21 23 MO 0 WST M 224 SHEE W 0028 S16 D o 50.0 54,37 SU 12 0 Wor SW Store IM WE 1052 LP Peperty and depreciation Goodwill - 102,30 11.07 11071 16 61,115 11410 16,502 5773 115.14 19 SID 110 -2.1 108.03 15.00 9.544 15.26 -5401 110 21 16, 91007 11.534 SON 1480 105,513 1,160 112.34 -62,516 1370 49 LE 16.00 DEOS PH Ass Prepan Cash and can be discontinued pensand Inventory operacions 2012 66 49.046 1541 2013 1,701 5.34 4449 1441 2014 5.135 6710 45.141 2.334 2015 ETI 4 2016 2.70 6 4103 2011 650 5.331 40,714 2934 1618 131 2 2015 4 . LAT 2030 3525 -211 2011 ES 13,724 -10 25 7,217 2013 3. 4 4371 2011 5.2014 10 2014 14 37,714 2015 1,040 21.04 1.534 2014 2.106 15.134 2011 126 04 2018 10.104 2015 7.900 2020 O 4015 4513 SE 4611 30 4. SS Computer Patures and hardware and Corros ve aware In-progres 1,795 2.00 106 1.70 21 0.44 17 21.01 1 T 21.11 1658 10.10 19.30 1.4 17.00 24N 2145 144 . 7.758 1. 24 112 21.114 111 2060 2017 21331 11.00 22.30 2.520 21.00 11.444 2331 108 1.44 1191 ON DE 26931 14,30 2318 23 11.11 21.10 Deacon Good Discount Code 3 90 11 12 13 14 15 16 12 18 19 20 21 22 11.11 113,01 115.79 W o 0 . D 2.140 UN 1.77 Decount Code court Goth 73.107 'S LOS IN RECE 12,614 116,10 97,410 27.10 M 0 re 21 SOLO 8188 91.19 115 TOT DecountGoodi count Doods IW WY ERE ort OD zoor NE DES SEED 8744 1008 RE Acord Accuero w Currenties Current portion of reportion of Current portion of Current portion aby cape peringe debt 70 0 0 2,154 141,116 BALLO 2002 20130 11 LSS perpetol Average D 1910 SON 2014 200 JO 154441 9 O 11 1925 2010 20471 9 142434 141 2014 190 10.153 1. IA IN TOT D D TE Rose Property under en france Capital series e G 0 2,175 2543 D 7 21 SA D 2.1 10 1.50 10 1,671 11 072 D 5.4 10 D 0 0 O 1903 1,175 115 168 O 9,5 10.14 O O 19140 SON 1,164 131 T CHE 134431 27 12,7 bongwings of Babilly 100 1195 1.592 16 7670 1625 29.11 36 1.013 1614 521 20,123 914 26 HU 11.095 11, 1 NE WAR SANCE 9 IRO TH O SEO 08 TE BRET 03 11 3401 65 0 100 1920 WT SOS 12,411 HOTE IM 34 994 10 DS 909 OF IN 0 ES MET 11.3 LOW TE . 1941 10. D 0 0 0 o 0 D d 0 D . 767 11 2.21 BAIS 2.80 00 1523 RIT HOZ IN 184 D SEE 11 IM 18 10 1140 14 11 1924 0 INS 138 D 1 34 . 102 0 10 12 18 19 20 21 22 O ar IT SET CETT 199 200 D 1.16 0 D NE D 2012 2011 1.04 0.018 10,714 LP 1277 141 116.00 14,54 1.044 LIN 1. T 209 0 07. 1. 1122 31 HE 4 D 581 53 ons TRO Head a D SI 7. SLE SF7 95 CHET NA 3. 2019 IN CHEZ SE 0 10.3 16. THE 12.979 14. THE YE BER TER SLY 34 12.542 NE 2.73 4.094 D. 0 LEE . TER MATI 0 760 0 D ST ALA TALD 7311 D 107144 214.058 . IM T.31 T. 7. BRE ovt 0 0 E w 1.454 19.444 TOT 140.481 12. ELEE MEU tre 0905 0 25 WET Cat 0 ANTE ELETE 0 0 0 0 CS 1 S CHE RE D 1991 LAM MI DEWI D WE BENE 0 D 304 SER (999 700 own SA SMS 0 10 41 COLTE 2 72.750 D EITT SH CHE CHE 10 LE 3 180 LIO 1,104 SEX 0 SO OS 14 92 47,617 10,313 ST WDS TE 9 05E U SZ RE 1901 SE PET 90 O CE EDI SPEE TOET LEET IN 191404 10 2 0 44.000 BLIN CE BE 12 4058 54 113 1 SH PER 736 SETE 0 0 WE LOC WA SLO 13 BOTE BOX TASS 69 5,416 DE LE O SETS SC 117, 113.STO 5.27 HY 10.01 IS 11 5816 7311 O CEP ht -12.16 14 WY E TE 10% 51 TI 66, LON be sha Wh OF hone Acred PINY 6 Corner AS 1905 reben les wa A Sewa w WWW Taal le Tahah Accue BO BC BD BE 18 BG B BK 18 Bu EN BO de pe ICF Chad end of Charge is sort Delden var fear) Oh la BARBUDA peeting 0 * CE 17 the 4 1420 SETE * 4 . . FRE CH 12 9 2354 23 012 B SNE 36 17 OL LLE 055 NI . SET HE REF TOT PE 12 3 ELE 11 cr WY 12 13 14 15 un CYTZ OS TH 50 2,172 -10 T DE HET 94 1050 2016 12 NE EL . . D D DE 2.112 9 D -750 TE THE He Hea SC . 1158 KE OF RE 18 . 31 w Tero KTER 1663 TOS CHOI HET SAFI 0 0 B 3 o HETE wa TORE 14 10 re ME BE 1918) 2335 P PP . 147 E TOE HER DET 10043 1 19 1911 TISCE TRE SE CHAT EES HEE SOST Po 1. + 1404 001 ESTI Porr RE IP ID SIER SEM WIE 19 THE 142 . o OVE 19 HT 281 . 32647 Ta! TE IES REE 1 SU TU NET 11 ww LAST 11 a HE 0 TE WAT 14 WAN 10 FOL WIT HOT 118 OVH INT EEE 1814 1 30 TE E SERTE CHE WI WH 31144 10 SEHEHE MOCO THE THEO EESEE 31 COWE 0 co IT NEE NO IS 1 1 11 40 14 HP 2 11 22 261 11025 4 SIE CHOTE 352217441 SITE GIFT A101 1979 . 13 42114 TI Ton Soset VE 19 106 599 1650 HE 15 12.15 12 spawione IS 1073 4 111 MIT EST OZW 41 1 11 4492 12.134 Than IE EL . TER LOSIP SOR ESTRES w L1 w HR e PH 69 Prebe webbles certy and PR Depre an w por Payment of 0 0 EBIT 12210 19,173 22,555 22.449 23.446 22,166 21.317 Gainon ale 323 521 300 263 272 288 277 278 260 220 0 Interest Income 2,267 2.469 2.529 2,351 2.268 2,165 3.255 1.84 2.953 1 Credit Less Depreciation Discontinued Cost of Sales card Less Sales Discount and sales operations, net revenue revenue returns on Sales Net sales amortization of tax 2 361.256 572,852 4,556 -36.000 -55,436 485 873 4,211 3 360,984 567419 3.516 44.922 452.130 4,411 4 365 086 578,162 3.422 43,883 52055 485,651 4,292 285 5 3580 560,083 3.218 42104 44.903 476.294 4.160 144 6 352297 544,518 3,047 -38.095 40,819 468,651 4,007 52 7 335.122 514 401 3,096 -37,728 -32,819 446,950 4,104 -62 8 314,946 485,992 2.897 -41057 421.847 2014 9 304444 479.084 40.108 408.085 3.828 10 393.308 627,955 3.246 -52 332 -51.933 526,936 4,074 918 11 285,895 446,296 2,494 41,860 -23,612 383,318 3,433 12 225,530 341835 0 -30,981 -1.988 308867 6,355 302 113 228 284 358.908 -2,199 327.933 9.836 14 231.822 355,163 -32,047 -370 322,747 -18.156 915 287.872 352,340 -32,052 316.7 8.871 -3.213 16 291,436 356,546 5,960 -34 221 -2.503 325.782 9,084 -1.404 17 279,240 344,654 6,218 -36.966 -3.394 310.511 9,471 118 266,435 344,188 7.129 43,507 -8,299 299.511 9,262 0 19 257,502 327,081 8,542 -6.766 290.476 8.991 O 20 336,381 415.012 7,244 43.879 -7,321 371.05 9,911 21 244559 320,982 6,776 47,930 -9.288 270.540 22 7.198 o 23 1.24 Income from continuing operations 12,026 12,615 14,570 14,344 15.488 14.222 13.738 15,740 18.870 15,566 11.862 14.760 10.884 11,973 14.733 13.005 12,934 10,949 14.501 8.953 Gross margin 124,617 121,146 120,565 118.225 116,354 111,823 106,30 103,641 133.620 97,423 83,337 99.649 90.924 28.924 34,147 31,271 33,076 32,973 34,674 25.982 Net Income (loss 14293 15 ORO 16,814 16,551 17,704 16,454 15.959 17,703 19.199 13,500 12,164 14,947 -7,271 8,760 13.329 13,018 12.978 11.050 14,556 9,141 interest expense 2102 2239 2446 2456 2338 2493 2425 1841 2849 1706 3101 3493 3919 3809 472 4036 Provision Sellire general for Income administrative expenses 6,204 101,853 6.558 97,041 7,985 93.418 8,105 91,353 7,958 886 7,944 85,265 7.579 81361 7.156 76.639 9.099 101326 6,445 71,759 5,760 59.360 7.120 65,178 5,351 65 227 6,342 7.738 2,076 6,787 1982 7.000 3.822 6.151 6,760 7,083 3,111 4,529 5.101 27.969 22.011 17.022 21,880 16,236 18,315 22,471 19,818 19.991 17.222 21,652 13.683 1,489 0 0 0 0 0 0 0 0 0 0 -1,738 -716 0 0 0 0 13 44 109 55 188 O 0 0 4341 5632 3998