10.

JPJ Corp has sales of $ 1.47 million, accounts receivable of $51,000, total assets of $4.76 million (of which $3.08 million are fixed assets), inventory of $156,000, and cost of goods sold of $600,000. What is JPJ's accounts receivable days? Fixed asset turnover? Total asset turnover? Inventory turnover?

What is JPJ's accounts receivable days?

(Round to two decimal places.)