Indicate Whether Each of the Following Statements Is True or False

Indicate whether each of the following statements is true or false.
_____ a) The higher the accounts receivable turnover ratio, the longer is a company's cash collection period.
_____ b) The accounts receivable turnover ratio is measured as the amount of accounts receivable divided by Sales.
_____ c) The average days to collect accounts receivable is measured as 365 divided by the accounts receivable turnover ratio.
_____ d) The higher the average days to collect accounts receivable, the greater is the amount of cash collection.
_____ e) The lower the average days to collect accounts receivable, the faster is the cash inflow from accounts receivable.