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Financial Statement data for a two year period ending on December 31 for Turner Company is as follows: 20X2 20X1 Current Year Prior Year Sales $2,595,600 $2,409,500 A/R, Beginning of year $390,000 $400,000 A/R, End of year $434,000 $390,000 a) Turnover, round to one decimal place b) Days Sales in Receivables, round to one decimal place c) Comment on the changes in the data analysis from the prior year to this year. Please use complete sentences.