Bill's Produce does 60 percent of its business during June, July, and August.

	For Year Ended	For Year Ended
	December 31, 2006	July 31, 2006
Net Sales	$700,000	$690,000
Receivables, less allowance for doubtful accounts:
Beginning of period	$ 45,000	$ 80,000
(allowance, January 1, $2,000; August 1, $3,000)
End of period
(allowance, December 31,	$ 50,000	$ 85,000
$3,000; July 31,
$3,500)

Required:

a.	Compute the days' sales in receivables for July 31, 2006, and December 31, 2006, based on the data above.
b.	Compute the accounts receivable turnover for the period ended July 31, 2006, and December 31, 2006.
c.	Comment on the results from (a) and (b).