Use the Selected Financial Information Provided Below to Answer the Following

Use the selected financial information provided below to answer the following questions.
$\begin{array}{lrrr}&\text { Year } 3&\text { Year } 2&\text { Year }1\\\text { Accounts receivable } & \$ 63,750 & \$ 60,000 &\$ 55,500 \\\text { Total assets } & 487,500 & 615,750 & 600,000 \\\text { Net credit sales } & 600,000 & 487,500 & 540,000 \\\text { Net income } & 11.250 & 65,000 & 9,000\end{array}$

A) Calculate the company's accounts recervable turnover ratid for Year 3 and Year 2

B) Determine the number of days it would take to turn over accounts receivable at December 31, Year 3 and Year 2.

C) What could have caused the change?