Information follows for Sunland Company: 1. The beginning-of-the-year Accounts Receivable balance was $32,500. 2. Net sales for the year were $455,000. (Credit sales were $210,000 of the total sales.) Sunland does not offer cash discounts. 3. Collections on accounts receivable during the year were $175,000. Calculate Sunland's accounts receivable turnover ratio for the year. How old is the average receivable? (Round accounts receivable turnover ratio answer to 2 decimal places, e.g. 15.25 and average collection period to 0 decimal places, e.g. 252. Use 365 days for calculation.) Accounts receivable turnover ratio times Average collection period days