You are considering making a loan to The Hershey Company. The following information is from the financial statements included in Form 10-Kfbr fiscal years 2013 and 2012 (in thousands of dollars): Net sales for the year ended: December 31, 2013 ………………………………….. $7,146,079 December 31, 2012 ………………………………….. 6,644.252 Accounts receivable-trade, net: December 31, 2013 ………………………………….. 477,912 December 31, 2012 ………………………………….. 461,383 December 31, 2011 …………………………………. 399,499 The following information is from the financial statements included in the annual report and incorporated by reference in Form 10-K for fiscal years 2013 and 2012 for Tootsie Roll Industries, Inc. (in thousands of dollars): Net product sales for the year ended: December 31, 2013 ………………… $539,627 December 31, 2012 …………………. 545,985 Accounts receivable trade, less allowances of $2,042, $2,142 and $1,731 respectively: December 31, 2013 …………………. 40,721 December 31, 2012 …………………. 42,108 December 31, 2011 …………………. 41,895 Required Part A. The Ratio Analysis Model A lender must assess how well a company is managing its accounts receivable before making a loan. The accounts receivable turnover ratio tells us how many times in a year a company collects its re