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

Genatron Manufacturing Corporation Balance Sheet
		2017		2016
ASSETS
Cash		$41,515		$50,709
Accts. receivable		260,604		201,468
Inventory		502,204		451,066
Total current assets		804,323		703,243
Fixed assets, net		400,000		300,000
Total assets		$1,204,323		$1,003,243
LIABILITIES AND EQUITY
Accts. payable		$171,942		$132,171
Bank loan		91,520		91,520
Accruals		70,000		50,000
Total current liabilities		333,462		273,691
Long-term debt, 12%		385,027		296,989
Common stock, $10 par		300,000		300,000
Capital surplus		47,876		47,876
Retained earnings		137,958		84,687
Total liabilities & equity		$1,204,323		$1,003,243

Genatron Manufacturing Corporation Income Statement
		2017		2016
Net sales		$1,516,876		$1,316,876
Cost of goods sold		910,126		790,126
Gross profit		606,750		526,750
Expenses:
General and administrative		150,000		150,000
Marketing		150,000		130,000
Depreciation		51,872		40,609
Interest		54,076		44,388
Earnings before taxes		200,802		161,753
Income taxes		73,932		60,545
Net income		$126,870		$101,208

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