Gerrard Construction Co. is an excavation contractor. The following summarized data (in thousands) are taken from the December 31, 2013, financial statements:

For the Year Ended December 31, 2013:
Net revenues	$	32,600
Cost of services provided		11,300
Depreciation expense		5,000
Operating income	$	16,300
Interest expense		3,800
Income tax expense		3,400
Net income	$	9,100
At December 31, 2013:
Assets
Cash and short-term investments	$	2,600
Accounts receivable, net		9,700
Property, plant, and equipment, net		80,400
Total assets	$	92,700
Liabilities and Stockholders' Equity
Accounts payable	$	2,000
Income taxes payable		1,300
Notes payable (long term)		47,100
Paid-in capital		13,000
Retained earnings		29,300
Total liabilities and stockholders' equity	$	92,700

At December 31, 2012, total assets were $80,300 and total stockholders' equity was $34,300. There were no changes in notes payable or paid-in capital during 2013.

c.	Assume that the balance of "Accounts Receivable, net" at December 31, 2012, was $8,700. Calculate the following activity measures for Gerrard Construction Co. for the year ended December 31, 2013:

1.	Calculate the Accounts receivable turnover. (Round your answer to 1 decimal place.)

2.	Calculate the number of days' sales in accounts receivable. Use 365 days of the year. (Do not round your intermediate calculations. Round your answer to 1 decimal place.)