document.write( "<A HREF=/cgi-bin/jump-to-question.mpl?question=1134051>Question 1134051</A>: <I><SPAN STYLE=\"word-break: break-all;\"> The Second Cup is a Canadian specialty coffee retailer with over 350 cafés that serve the needs of thousands of guests daily. Its annual reports include the following details (in thousands of Canadian dollars):\r<BR>\n" );
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document.write( "2015\r<BR>\n" );
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document.write( "Net sales: $36,238<BR>\n" );
document.write( "Accounts receivable: $5,156<BR>\n" );
document.write( "Allowance for doubtful accounts: $1,706\r<BR>\n" );
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document.write( "2014\r<BR>\n" );
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document.write( "Net sales: $27,497<BR>\n" );
document.write( "Accounts receivable: $5,146<BR>\n" );
document.write( "Allowance for doubtful accounts: $1,005\r<BR>\n" );
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document.write( "2013\r<BR>\n" );
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document.write( "Net sales: $27,345<BR>\n" );
document.write( "Accounts receivable: $5,015<BR>\n" );
document.write( "Allowance for doubtful accounts: $657\r<BR>\n" );
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document.write( "2012\r<BR>\n" );
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document.write( "Net sales: $26,385	<BR>\n" );
document.write( "Accounts receivable: $4,813	<BR>\n" );
document.write( "Allowance for doubtful accounts: $274\r<BR>\n" );
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document.write( "2011\r<BR>\n" );
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document.write( "Net sales: $25,554	<BR>\n" );
document.write( "Accounts receivable: $5,651	<BR>\n" );
document.write( "Allowance for doubtful accounts: $133\r<BR>\n" );
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document.write( "2010\r<BR>\n" );
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document.write( "Net sales: $25,689	<BR>\n" );
document.write( "Accounts receivable: $5,959<BR>\n" );
document.write( "Allowance for doubtful accounts: $55\r<BR>\n" );
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document.write( "1-a.	<BR>\n" );
document.write( "Determine the receivables turnover ratio for each year 2011  -  2015. (Round the final answers to 2 decimal places.)\r<BR>\n" );
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document.write( "1-b.	<BR>\n" );
document.write( "Determine the average collection period for each year 2011  -  2015. (Use 365 days a year. Round the intermediate calculations to 2 decimal places and the final answers to the nearest whole number.)\r<BR>\n" );
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