Last year, Johnson Company’s days’ sales in receivables was 73 days. This year, days’ sales in receivables is 91.25 days. Over the same time period, sales have declined by 20%. In this period of time, what has happened to the level of Johnson Company’s accounts receivable? A. Accounts receivables have increased. B. Accounts receivables have decreased. C. There has been no change in accounts receivable. D. There is not enough information provided to make a determination.