Analysis of financial data for a local healthcare provider shows monthly revenue and month end account receivables (in $000,000). The data for one year is shown in the table below.

1. How long does it take, on average, between the time a dollar is billed for a service to the time it is collected as cash from the payment (commonly known as Days in AR)?
2. What is Account Receivable Turns? What does this value indicate?

MONTH	REVENUE ($000,000)	MONTH END A/R ($000,000)
JAN	7.7	11.71
FEB	7.06	12.64
MAR	7.58	12.08
APR	7.64	13.01
MAY	8.09	12.09
JUN	7.34	12.23
JUL	7.08	10.71
AUG	7.45	10.7
SEP	6.74	10.58
OCT	8.02	10.48
NOV	7.93	10.97
DEC	6.43	10.73