Comparative financial statements for Weller Corporation, a merchandising company, for the year ending December 31 appear below. The company did not issue any new common stock during the year. A total of 600,000 shares of common stock were outstanding. The interest rate on the bond payable was 10%, the income tax rate was 40%, and the dividend per share of common stock was $0.75 last year and $0.40 this year. The market value of the companys common stock at the end of this year was $21. All of the companys sales are on account.

Weller Corporation Comparative Balance Sheet (dollars in thousands)
	This Year	Last Year
Assets
Current assets:
Cash	$ 1,230	$ 1,340
Accounts receivable, net	10,100	7,400
Inventory	12,000	11,000
Prepaid expenses	710	690
Total current assets	24,040	20,430
Property and equipment:
Land	10,400	10,400
Buildings and equipment, net	47,753	38,244
Total property and equipment	58,153	48,644
Total assets	$ 82,193	$ 69,074
Liabilities and Stockholders' Equity
Current liabilities:
Accounts payable	$ 18,500	$ 17,600
Accrued liabilities	1,090	820
Notes payable, short term	210	210
Total current liabilities	19,800	18,630
Long-term liabilities:
Bonds payable	8,100	8,100
Total liabilities	27,900	26,730
Stockholders' equity:
Common stock	600	600
Additional paid-in capital	4,000	4,000
Total paid-in capital	4,600	4,600
Retained earnings	49,693	37,744
Total stockholders' equity	54,293	42,344
Total liabilities and stockholders' equity	$ 82,193	$ 69,074

Weller Corporation Comparative Income Statement and Reconciliation (dollars in thousands)
	This Year	Last Year
Sales	$ 76,125	$ 66,000
Cost of goods sold	36,800	37,000
Gross margin	39,325	29,000
Selling and administrative expenses:
Selling expenses	11,100	10,600
Administrative expenses	7,100	6,000
Total selling and administrative expenses	18,200	16,600
Net operating income	21,125	12,400
Interest expense	810	810
Net income before taxes	20,315	11,590
Income taxes	8,126	4,636
Net income	12,189	6,954
Dividends to common stockholders	240	450
Net income added to retained earnings	11,949	6,504
Beginning retained earnings	37,744	31,240
Ending retained earnings	$ 49,693	$ 37,744

Required:

Compute the following financial data for this year:

1. Accounts receivable turnover. (Assume that all sales are on account.) (Round your answer to 2 decimal places.)

2. Average collection period. (Use 365 days in a year. Round your intermediate calculations and final answer to 2 decimal places.)

3. Inventory turnover. (Round your answer to 2 decimal places.)

4. Average sale period. (Use 365 days in a year. Round your intermediate calculations and final answer to 2 decimal places.)

5. Operating cycle. (Round your intermediate calculations and final answer to 2 decimal places.)

6. Total asset turnover. (Round your answer to 2 decimal places.)