A company reports the following:

Sales $$529,250$

Average accounts receivable $($net$)21,170$

Determine $($a$)$ the accounts receivable turnover and $($b$)$ the number of days' sales in receivables. Round interim calculations to the nearest dollar and final answers to one decimal place. Assume a $365-$day year.

a$.$ Accounts receivable turnover fill in the blank $1$

b$.$ Number of days' sales in receivables fill in the blank $2$ days