1. Accounts Receivable Analysis

   A company reports the following:

   Sales	$621,230
   Average accounts receivable (net)	27,010

   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
   b. Number of days' sales in receivables	days