Average Accounts Receivable, Accounts Receivable Turnover Ratio, Accounts Receivable Turnover in Days Brunello Company had net sales of $468,000. Brunello had the following balances: Accounts receivable Inventories January 1 December 31 $82,600 $97,400 118,000 101,000 Required: Assume 365 days per year. 1. Calculate the average accounts receivable. 2. Calculate the accounts receivable turnover ratio. Round to one decimal place. times 3. Calculate the accounts receivable turnover in days. Round to one decimal place. days