At December 31, 2021, Blue Co. reported the following information on its balance sheet. During 2022 , the company had the following transactions related to receivables. Accounts Receivable 953000 88600 \begin{tabular}{|r||} \hline \hline 51800 \\ \hline \hline \\ \hline \hline \end{tabular} 28000 Allowance for Doubtful Accounts 79800 28000 Compute the accounts receivable turnover and average collection period for 2022 . (Round accounts receivable turnover to 2 decimal places, e.g. 25.25 and average collection period to 1 decimal place, e.g. 25.2.) Accounts receivable turnover ratio times Average collection period days