Ariel Sauter owns and operates a Textile Import Firm which makes credit sales to many government entities in the State of New Mexico. After experiencing long delays in payment during $2021,$ Ariel decided to offer discount terms for early payment in $2022.$ Calculate the Accounts Receivable turnover rate and Average Collection Period for Ariel's company in $2021$ and $2022.$ Did her decision to offer discounts for early payment improve her ratios.

$20212022$

Credit Sales $$245,000$ $$310,000$

A$/$R Begin Bal $$87\mathrm{.}000$ $$79,000$

A$/$R End Bal $$79,000$ $$37,000$