A corporation has provided the following data: This Year Last Year Accounts receivable $107,000 $108,000 Inventory $179,000 $187,000 Sales on account $843,000 Cost of goods sold $591,000 The accounts receivable turnover for this year is closest to: Data from a corporation's most recent balance sheet and income statement appear below: Accounts receivable Inventory Sales on account Cost of goods sold The average sale period for this year is closest to: This Year Last Year $114,000 $110,000 $139,000 $158,000 $695,000 $404,000