A company reports the following:

Sales	$714,670
Average accounts receivable (net)	64,970

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