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 bonds, which were sold at their face value, was 10%. The income tax rate was 40% and the dividend per share of common stock was $0.40 this year. The market value of the companys common stock at the end of the year was $25. All of the companys sales are on account.

Weller Corporation Comparative Balance Sheet (dollars in thousands)
	This Year			Last Year
Assets
Current assets:
Cash	$	1,260		$	1,310
Accounts receivable, net		9,300			6,900
Inventory		13,300			10,900
Prepaid expenses		690			500
Total current assets		24,550			19,610
Property and equipment:
Land		9,800			9,800
Buildings and equipment, net		46,844			35,986
Total property and equipment		56,644			45,786
Total assets	$	81,194		$	65,396
Liabilities and Stockholders' Equity
Current liabilities:
Accounts payable	$	19,000		$	17,600
Accrued liabilities		960			830
Notes payable, short term		230			230
Total current liabilities		20,190			18,660
Long-term liabilities:
Bonds payable		8,900			8,900
Total liabilities		29,090			27,560
Stockholders' equity:
Common stock		600			600
Additional paid-in capital		4,000			4,000
Total paid-in capital		4,600			4,600
Retained earnings		47,504			33,236
Total stockholders' equity		52,104			37,836
Total liabilities and stockholders' equity	$	81,194		$	65,396

Weller Corporation Comparative Income Statement and Reconciliation (dollars in thousands)
	This Year			Last Year
Sales	$	76,950		$	65,000
Cost of goods sold		33,880			42,000
Gross margin		43,070			23,000
Selling and administrative expenses:
Selling expenses		10,700			10,500
Administrative expenses		7,300			6,200
Total selling and administrative expenses		18,000			16,700
Net operating income		25,070			6,300
Interest expense		890			890
Net income before taxes		24,180			5,410
Income taxes		9,672			2,164
Net income		14,508			3,246
Dividends to common stockholders		240			750
Net income added to retained earnings		14,268			2,496
Beginning retained earnings		33,236			30,740
Ending retained earnings	$	47,504		$	33,236
Required:
Compute the following financial data for this year:

1-

Accounts receivable turnover. (Assume that all sales are on account.)

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.)