At December 31, 2016, Flint Corporation Imports reported this information on its balance sheet.

Accounts receivable		$560,400
Less: Allowance for doubtful accounts		37,640

During 2017, the company had the following transactions related to receivables.

1.		Sales on account		$2,968,300
2.		Sales returns and allowances		92,202
3.		Collections of accounts receivable		2,518,800
4.		Write-offs of accounts receivable deemed uncollectible		43,310
5.		Recovery of bad debts previously written off as uncollectible		15,840

Compute the accounts receivable turnover. (Round answer to 1 decimal place, e.g. 12.5.)

Accounts receivable turnover

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times

Compute the average collection period. (Round answer to 1 decimal place, e.g. 12.5.)

Average collection period

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days