At December 31, 2021. Oriole Industries reports the following selected accounts from the unadjusted trial balance for its first year of operations: Debit Credit $574,000 $287,000 Account Accounts receivable Accounts payable Cash Cost of goods sold Interest receivable 32,800 1.435,000 925 interest revenue 1,850 266,500 36,900 Merchandise inventory Notes receivable, due April 10, 2022 Prepaid insurance Refund liability Short-term investments 6,560 65,000 41,000 Sales 4.989.700 Sales returns and allowances 82,000 Unearned revenue 20.500 ORIOLE INDUSTRIES Balance Sheet (Partial) Assets $ eTextbook and Media List of Accounts MacBook Pro 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 times Average collection period days e Textbook and Media List of Accounts