Markus Company's common stock sold for $3.00 per share at the end of this year. The company paid a common stock dividend of $0.48 per share this year. It also provided the following data excerpts from this year's financial statements: Cash Accounts receivable Inventory Current assets Total assets Current liabilities Total liabilities Common stock, $1 par value Total stockholders' equity Total liabilities and stockholders' equity Ending Balance $ 31,000 $ 64,000 Beginning Balance $ 32,200 $ 53,700 $ 59,200 $ 154,200 $490,000 $ 63,000 $ 140,000 $ 126,000 $ 350,000 $ 64,000 $ 149,900 $ 506,000 $ 49,500 $ 126,000 $ 126,000 $380,000 $ 506,000. $ 490,000 This Year Sales (all on account) Cost of goods sold Gross margin Net operating income Interest expense Net income $750,000 $440,000 $310,000 $ 162,000 $9,000 $ 107,100 Foundational 14-9 (Algo) 9. What is the accounts receivable turnover and the average collection period? (Use 365 days in a year. Round your intermediate and final answers to 2 decimal places.) Accounts receivable tumover Average collection period days