Comparative financial statements for Weller Corporation, a trading company, for the fiscal year ending December 31 are shown below. The company did not issue new common shares during the year. A total of 700,000 common shares were outstanding. The interest rate on the bond payable was 10%, the income tax rate was 40%, and the dividend per common share was $0.50. The market value of the company's common stock at the end of the year was $23. All company sales are on account.

Weller Corporation Comparative Balance Sheet (dollars in thousands)
	This year			Last year
Assets
Current assets:
Money	ps	1,240		ps	1,220
Accounts receivable, net		9,600			8,100
Inventory		12,800			10,700
Prepaid expenses		640			590
Total current assets		24,280			20,610
Property and equipment:
Tierra		9,200			9,200
Buildings and equipment, net		53,213			41,740
Total properties and equipment		62,413			50,940
total assets	ps	86,693		ps	71,550
Liabilities and Equity
current liabilities:
Accounts payable	ps	19,000		ps	17,900
Accrued Obligations		1,080			820
Short-term notes payable		120			120
Total current liabilities		20,200			18,840
Long term passives:
Obligations with the public		9,000			9,000
Full responsibility		29,200			27,840
Equity:
Common actions		700			700
Additional payment in principal		4,000			4,000
Total paid up capital		4,700			4,700
Retained earnings		52,793			39,010
Equity of total shareholders		57,493			43,710
Total liabilities and stockholders' equity	ps	86,693		ps	71,550

Weller Corporation Comparative Income Statement and Reconciliation (dollars in thousands)
	This year			Last year
Sales	ps	82,305		ps	65,000
cost of goods sold		39,950			34,000
Gross margin		42,355			31,000
Selling and administration expenses:
selling expenses		10,900			10,900
administrative expenses		7,000			6,000
Total selling and administrative expenses		17,900			16,900
operating margin		24,455			14,100
Interest expenses		900			900
Net income before taxes		23,555			13,200
Income taxes		9,422			5,280
Net Income		14,133			7,920
Dividends to common shareholders		350			350
Net income added to retained earnings		13,783			7,570
Initial retained earnings		39,010			31,440
End of Retained Earnings	ps	52,793		ps	39,010

Required:

Calculate the following financial data for this year:

1.	Rotation of accounts receivable. (Assume 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 sales volume. (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 ) .