4. The following information is available from Able, Inc., for the year 2017. Sales (all on Account) Cost of Goods Sold Accounts Receivable (Net) Dec 31 Inventory Dec 31 $790,000 $460,000 $ 66,000 $ 35,000 Required: Calculate the following: a) The accounts receivable turnover. Answer: b) The average number of days to collect accounts receivable