The following data are taken from the financial statements of Fleetwood Company.

Accounts receivable (net), end of year

2010

2009

Net sales on account

$ 560,000

$ 540,000

Terms for all sales are 1/10, n/45.

4,400,000

4,000,000

Compute for each year (a) the receivables turnover ratio and (b) the average collection period. What conclusions about the management of accounts receivable can be drawn from these data? At the end of 2008, accounts receivable was $500,000.