Financial statement data for the years ended December $31$ for Parker Corporation are as follows:

a$.$ Determine the accounts receivable turnover for each year. Round your answers to one decimal place.

Accounts Receivable

Turnover

Current Year

times

Prior Year

times

b$.$ Determine the days' sales in receivables for each year. Round your answers to nearest day. Assume $365$ days per year.

Number of Days' Sales

in Receivables

c$.$ Does the change in accounts receivable turnover and days' sales in receivables from the first year to the second year indicate a favorable or

unfavorable change?