At December 31, 2021. Pina Co. reported the following information on its balance sheet. Accounts receivable Less: Allowance for doubtful accounts $ 960,100 78,200 During 2022, the company had the following transactions related to receivables. 1. $ 3,739,000 2 49.400 3. Sales on account Sales returns and allowances Collections of accounts receivable Write-offs of accounts receivable deemed uncollectible Recovery of accounts previously written off as uncollectible 2,814,000 4. 90,500 5. 28,000 Compute the accounts receivable turnover and average collection period for 2022. (Round accounts receivable turnover to 2 dec places, eg. 25.25 and average collection period to 1 decimal place, e.g. 25.2.) Accounts receivable turnover ratio 2.01 times Average collection period 181.6 days e Textbook and Media List of Accounts