(Accounts receivable turnover) The financial data for Michaels Foods Inc. and Sunshine Enterprises Ltd. for the current year are as follows (amounts in thousands):

		Annual Sales		Accounts Receivable Jan. 1		Accounts Receivable Dec. 31
Michaels Foods		$59,100		$5,580		$7,490
Sunshine Enterprises		31,660		1,950		2,140

Calculate the average number of days required by each company to collect its receivables. (Round answers to 1 decimal place, e.g. 18.4.)

		Michaels Foods		Sunshine Enterprises
Days to Collect		days		days