At December 31, 2021, Blue Co. reported the following information on its balance sheet. Accounts receivable $953,000 Less: Allowance for doubtful accounts 79,800 During 2022, the company had the following transactions related to receivables. 1. Sales on account $3,651,600 2. Sales returns and allowances 51,800 3. Collections of accounts receivable 2,802,000 4. Write-offs of accounts receivable deemed uncollectible 88,600 5. Recovery of accounts previously written off as uncollectible 28,000 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 Average collection period times days