Financial statement data for years ending December 31 for Chiro-Solutions Company follow: Show Mo How FAI 2012 $2,912,000 2011 $2,958,000 Sales Accounts receivable: Beginning of year End of year 300,000 340,000 280,000 300.000 a. Determine the accounts receivable turnover for 20Y2 and 20Y1. b. Determine the days' sales in receivables for 20Y2 and 20Y1. Use 365 days and round to one decimal place. c. Does the change in accounts receivable turnover and the days' sales in receivables from 20Y1 to 2012 indicate a favorable or unfavorable change