Lupo, Inc., has an average collection period of $68$ days. Its average daily investment in receivables is $$90,100.$ 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$.,32\mathrm{.}1616.)$

b$.$ What are annual credit sales? $($Do not round intermediate calculations and round your answer to $2$ decimal places, e$.$g$.,32\mathrm{.}16.)$