At December 31, 2021, Crane Industries reports the following selected accounts from the unadjusted trial balance for its first year of operations:Can someone explain why the answers will be 9.6 and 38?

Account Debit Credit Accounts receivable $854,000 Accounts payable $427,000 Cash 48,800 Cost of goods sold 2,135,000 Interest receivable 1.375 Interest revenue 2,750 Merchandise inventory 396,500 Notes receivable, due April 10, 2022 54,900 Prepaid insurance 9,760 Refund liability 65,000 Short-term investments 61,000 Sales 4,221,200 Sales returns and allowances 122,000 Unearned revenue 30,500 Your Answer Correct Answer (Used) Calculate the receivables turnover and collection period. (Remember that this is the end of the first year of business.) (Round answers to 1 decimal place, e.g. 52.7. Use 365 days for calculation.) Receivables turnover 9.6 times Average collection period 38.0 days