Tepsi's Accounts Receivable Turnover Was 9

Multiple Choice

Tepsi's accounts receivable turnover was 9.9 for this year and 11.0 for last year. Craig's turnover was 9.3 for this year and 9.3 for last year. These results imply that:

A) Craig has the better turnover for both years.
B) Tepsi has the better turnover for both years.
C) Craig's turnover is improving.
D) Craig's credit policies are too loose.
E) Craig's is collecting its receivables more quickly than Tepsi in both years.