Last year, Esmeralda Company had net sales of $$400,000,000$ and cost of goods sold of $$300,000,000.$ Esmeralda's had the following balances:

$\backslash$table$[[$Accounts receivable,January $1,$December $31],[$Inventories$,$$$10,000,000,$$$9,500,000$

Required:

Note: Round answers to one decimal place.

Calculate the average accounts receivable.

Calculate the accounts receivable turnover ratio.

Calculate the accounts receivable turnover in days.