H.J. Heinz Company was founded in 1869 at Sharpsburg, Pennsylvania, by Henry J. Heinz. The company manufactures and markets food products throughout the world, including ketchup, condiments and sauces, frozen food, pet food, soups, and tuna. For two recent years, H.J. Heinz reported the following (in thousands):

	Year 2	Year 1
Sales	$11,649,079		$10,706,588
Accounts receivable	993,510		1,265,032

Assume that theaccounts receivable(in thousands) were $1,045,338 at the beginning of Year 1.

a. Compute the accounts receivable turnover for Year 2 and Year 1. Round interim calculations and final answers to one decimal place.

Year 2:

Year 1:

b. Compute the days' sales inreceivablesat the end of Year 2 and Year 1. Round interim calculations and final answers to one decimal place. Use 365 days per year in your calculations.

Year 2:	days
Year 1:	days