Average Accounts Receivable, Accounts Receivable Turnover Ratio, Accounts Receivable Turnover in Days Whalen Company had net sales of $7,800,360. Whalen had the following balances: January 1 December 31 Accounts receivable $990,360 $1,210,440 Inventories $427.500 $450,000 Required: Assume 365 days per year. 1. Calculate the average accounts rdoeivable. 2. Calculate the accounts receivable turnover ratio. Round to two decimal places times 3. Calculate the accounts recevable turnover in days. Use final answer from #2 in the computation. Round final answer to two decimal places. days