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

	2016		2015
Sales	$10,057,940		$9,579,060
Accounts receivable:
Beginning of year	557,430		629,730
End of year	654,370		552,870

a. Determine the accounts receivable turnover for 2016 and 2015. Round your answers to one decimal place.

	Accounts Receivable Turnover
2016	fill in the blank 1
2015	fill in the blank 2

b. Determine the number of days' sales in receivables for 2016 and 2015. Use 365 days in a year in your computations. Round interim calculations and your final answers to one decimal place.

	Number of Days' Sales in Receivables
2016	fill in the blank 3 days
2015	fill in the blank 4 days

c. Does the change in accounts receivable turnover and the number of days' sales in receivables from 2015 to 2016 indicate a favorable or an unfavorable trend? (Favorable or Unfavorable)