Geisel, Inc. reported net sales revenue of $529,000 in 2015 and $625,000 in 2016. The companys average net receivables were $125,000 during 2014 and $136,000 during 2015. At December 31, 2016, the company had Accounts Receivable of $157,000. and an unadjusted debit balance in its Allowance for Doubtful Accounts account of $1,600. The company reported Bad Debt Expense of $9,860 during 2016.

Required:
a.	Determine the net receivables at December 31, 2016.

b.	Calculate the receivables turnover ratio for 2015 and 2016. (Round your intermediate calculations and final answers to 1 decimal place. Use 365 days a year. )

c.	Calculate the days to collect for 2015 and 2016. (Round your intermediate calculations and final answers to 1 decimal place. Use 365 days a year. )