Geisel, Inc. reported net sales revenue of $523,000 in 2015 and $628,000 in 2016. The companys average net receivables were $129,000 during 2014 and $138,000 during 2015. At December 31, 2016, the company had Accounts Receivable of $152,000. and an unadjusted debit balance in its Allowance for Doubtful Accounts account of $1,200. The company reported Bad Debt Expense of $9,140 during 2016.

Calculate the days to collect for 2015 and 2016.