Accounts receivable balance of Skinner Co. on December 31, 2019 was 1,200,000. Pertinent information regarding the companys credit sales and accounts receivable in 2020 and 2021 follows:

	2020	2021
Accounts Receivable, December 31	1,300,000	1,700,000
Credit Sales	22,500,000	21,600,000

1. Compute for the accounts receivable turnover in 2020 and 2021. 2. Compute for the average collection period in 2020 and 2021.

Show your solution in good accounting format. Use Microsoft Excel or Google Sheets.