Financial Statement Data for the Years Ended December 31 for Parker

Financial statement data for the years ended December 31 for Parker Corporation are as follows:?? $$\begin{array} { c c c } & \text { Current Year } & \text { Prior Year } \\\hline\text { Sales } &\$ 2,595,600 & \$ 2,409,500 \\\text { Accounts receivable: } & \\\text { Beginning of year } & 390,000 & 400,000\\\text { End of year } & 434,000 & 390,000\\\end{array}$$ (a) Determine the accounts receivable turnover for each year. Round to one decimal place.
(b) Determine the days' sales in receivables for each year. Round to whole days.
(c) Does the change in accounts receivable turnover and days' sales in receivables fromthe first year to the second year indicate a favorable or unfavorable trend?