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:

$\begin{array}{lrr}&\underline {\text { Current Year }}&\underline {\text { Prior Year}}\\\text { Sales } & \$ 2,595,600 & \$ 2,409,500 \\\text { Accounts receivable: } & & \\\text { Beginning of the year } & \$ 390,000 & \$ 400,000 \\\text { End of the year } & 434,000 & 390,000\end{array}$
a Determine the accounts receivable turnover for each year.Round to one decimal place.
b Determine the number of days' sales in receivables for each year.Round to whole days.
c Does the change in accounts receivable turnover and number of days' sales in receivables from the first year to the second year indicate a favorable or unfavorable trend?