Using the data in the table below, calculate the accounts receivable turnover and the days sales in receivables for years 1 and 2. In addition, comment on whether or not the company is improving on collecting on receivables from their customers.

Year 1: Sales $110,245 Accounts Recievable $3,986

Year 2: Sales $100,543 Accounts Recievable $3,123

In addition, assume that accounts receivable at the beginning of year 1 is $2,987.