Average Accounts Receivable, Accounts Receivable Turnover Ratio, Accounts Receivable Turnover in Days Whalen Company had net sales of $6,175,285. Whalen had the following balances: Accounts receivable January 1 $1,210,440 $450,000 Inventories Required: Assume 365 days per year. 1. Calculate the average accounts receivable. December 31 $1,320,480 $517,500 2. Calculate the accounts receivable turnover ratio. Round to two decimal places. times 3. Calculate the accounts receivable turnover in days. Use final answer from #2 in the computation. Round final answer to two decimal places. days