Financial statement data for years ending December 31 for Osterman Company follows: 2016 Sales....... $4,284,000 2015 $3,040,000 Accounts receivable: Beginning of year 550,000 400,000 End of year....... 640,000 550,000 a.Determine the accounts receivable turnover for 2016 and 2015. b.Determine the number of days' sales in receivables for 2016 and 2015. Use 365 days and round to one decimal place. 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