Financial statements for the Genatron Manufacturing Corporation for the years 2017 and 2016 are shown.

Genatron Manufacturing Corporation Balance Sheet
		2017		2016
ASSETS
Cash		$40,993		$50,840
Accts. receivable		261,247		200,589
Inventory		503,066		450,799
Total current assets		805,306		702,228
Fixed assets, net		400,000		300,000
Total assets		$1,205,306		$1,002,228
LIABILITIES AND EQUITY
Accts. payable		$170,509		$131,916
Bank loan		90,724		90,724
Accruals		70,000		50,000
Total current liabilities		331,233		272,640
Long-term debt, 12%		397,558		299,909
Common stock, $10 par		300,000		300,000
Capital surplus		47,916		47,916
Retained earnings		128,599		81,763
Total liabilities & equity		$1,205,306		$1,002,228

Genatron Manufacturing Corporation Income Statement
		2017		2016
Net sales		$1,516,418		$1,316,418
Cost of goods sold		909,851		789,851
Gross profit		606,567		526,567
Expenses:
General and administrative		150,000		150,000
Marketing		150,000		130,000
Depreciation		52,779		41,569
Interest		55,107		44,067
Earnings before taxes		198,681		160,931
Income taxes		73,614		60,893
Net income		$125,067		$100,038

Calculate the average collection period and the inventory-turnover ratio in each year. (Use 365 days for calculation. Round Average collection period to 1 decimal place, e.g. 527.5 and other answers to 2 decimal places, e.g. 52.75.)

		2017			2016
Average collection period			days			days
Inventory turnover ratio