Lupo, Inc., has an average collection period of 54 days. Its average daily investment in receivables is $43,800. Assume 365 days per year.

a.	What is the receivables turnover? (Do not round intermediate calculations and round your answer to 4 decimal places, e.g., 32.1616.)
b.	What are annual credit sales? (Do not round intermediate calculations and round your answer to 2 decimal places, e.g., 32.16.)