Financial statement data for the years ended June 30 for Big Buy Corporation are as follows:

	Current Year	Prior Year
Sales	$2,595,600	$2,409,500
Accounts Receivable
Beginning of the Year	$390,000	$400,000
End of the Year	$434,000	$390,000

a) Determine the accounts receivable turnover for each year. Round to one decimal place.

b) Determine the number of days sales in receivables for each year. Round to whole days.

c) Does the change in accounts receivable turnover and number of days sales in receivables from the first year to the second year indicate a favorable or unfavorable trend?