Western Windows constructs and installs windows for new homes. The sales staff are having a meeting and reviewing the following information to determine how to help reduce days' sales uncollected. 2023 Accounts receivable. Net sales 2021 $ 677,000 $ 463,000 $ 401,000 6,578,000 5,658,000 5,020,000 2022 Required: a. Calculate the days' sales uncollected for 2021 to 2023 and identify whether the trend is favourable or unfavourable. (Round the final answer to 2 decimal places. Do not round intermediate calculation. Use 365 days a year.) Days' sales uncollected 2023 2022 2021 days days days b. What can a salesperson do to improve days' sales uncollected? (You may select more than one answer. Single click the box with the question mark to produce a check mark for a correct answer and double click the box with the question mark to empty the box for a wrong answer.) 7 Decreasing the ratio of sales by encouraging more cash sales Increasing the ratio of sales by encouraging more cash sales Applying stricter credit policies to eliminate credit sales to customers that never pay Applying lenient credit policies to eliminate credit sales to customers that never pay Identifying customers most delayed in their payments and encouraging earlier payments or cash sales