Which of These Indicates an Improvement in the Management of Accounts

Multiple Choice

Which of these indicates an improvement in the management of accounts receivable?

A) An extension of the time taken to collect debts to beyond the normal credit period.
B) A increase in the average collection time for accounts receivable.
C) A change in the average collection period from 36 days to 39 days.
D) A change in the number of times debtors are turned over per year from 10.29 times to 11.61 times.