Flyer Corp, had the following ratio results the last three years of operations: 2019 2020 2021 Accounts Receivable Turnover 9.0 8.5 Average Collection Period 41 43 Note: Accounts Receivable Turnover is calculated as net credit sales divided by average net accounts receivable. Average Collection Period is calculated as 365 divided by the Accounts Receivables Turnover. Based upon the above, Flyer Corp.: O A experienced an improvement in its ability to turn receivables into cash during the years shown OB. experienced a decline in the liquidity of its receivables over the years shown. OC. experienced an improvement in the liquidity of its receivables over the years shown D. experienced an improvement in the profitability of its receivables during the years shown.