At December 31, 2024, Cullumber Industries reports the following selected accounts from the unadjusted trial balance for its first year of operations:

Account		Debit		Credit
Accounts payable				$357,000
Accounts receivable		$714,000
Cash		40,800
Cost of goods sold		1,785,000
Interest receivable		1,150
Interest revenue				2,300
Merchandise inventory		331,500
Notes receivable, due April 10, 2025		45,900
Prepaid insurance		8,160
Sales				3,315,000
Sales returns and allowances		102,000
Short-term investments		51,000
Unearned revenue				25,500

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		enter a number of times rounded to 1 decimal place	times
Collection period		enter a number of days rounded to 1 decimal place	days