Financial statements for the Genatron Manufacturing Corporation for the years 2020 and 2019 are shown.

Genatron Manufacturing Corporation Balance Sheet
		2020		2019
ASSETS
Cash		$41,243		$51,031
Accts. receivable		260,916		201,698
Inventory		503,373		450,039
Total current assets		805,532		702,768
Fixed assets, net		400,000		300,000
Total assets		$1,205,532		$1,002,768
LIABILITIES AND EQUITY
Accts. payable		$171,538		$133,456
Bank loan		91,356		91,356
Accruals		70,000		50,000
Total current liabilities		332,894		274,812
Long-term debt, 12%		387,261		307,546
Common stock, $10 par		300,000		300,000
Capital surplus		43,134		43,134
Retained earnings		142,243		77,276
Total liabilities & equity		$1,205,532		$1,002,768

Genatron Manufacturing Corporation Income Statement
		2020		2019
Net sales		$1,518,772		$1,318,772
Cost of goods sold		911,263		791,263
Gross profit		607,509		527,509
Expenses:
General and administrative		150,000		150,000
Marketing		150,000		130,000
Depreciation		51,512		40,495
Interest		54,139		44,531
Earnings before taxes		201,858		162,483
Income taxes		73,925		61,442
Net income		$127,933		$101,041

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.)

		2020			2019
Average collection period			days			days
Inventory turnover ratio