Geisel, Inc. reported net sales revenue of $513,000 in 2018 and $621,000 in 2019. The companys average net receivables were $121,000 during 2017 and $127,000 during 2018. At December 31, 2019, the company had Accounts Receivable of $145,000 and an unadjusted debit balance in its Allowance for Doubtful Accounts account of $1,100. The company reported Bad Debt Expense of $8,360 during 2018.

Required:

1. Determine the net receivables at December 31, 2019.
2. Calculate the receivables turnover ratio for 2018 and 2019.
3. Calculate the days to collect for 2018 and 2019.