Average Accounts Receivable, Accounts Receivable Turnover Ratio, Accounts Receivable Turnover in Day Montalcino Company had net sales of $486,000. Montalcino had the following balances: Accounts receivable Inventories Required: January 1 December 31 $82,900 $97,100 114,000 105,000 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 E