Markus Company's common stock sold for $3.50 per share at the end of this year. The company paid a common stock dividend of $0.63 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 Ending Balance $ 35,000 Beginning Balance $ 34,000 $ 70,000 $ 60,700 $ 165,700 $ 557,000 $ 55,000 $ 70,000 $ 159,000 $ 586,800 $ 55,500 $ 136,800 $ 67,500 $ 152,000 $ 133,000 $ 133,000 $ 405,000 $ 450,000 $ 557,000 $ 586,800 This Year $825,000 Total stockholders' equity Total liabilities and stockholders' equity Sales (all on account) Cost of goods sold Gross margin Net operating income Interest expense Net income $478,500 $346,500 $194,250 $ 10,500 $ 128,625 9. What is the accounts receivable turnover and the average collection period? (Use 365 days in a year. Round your into and final answers to 2 decimal places.) Accounts receivable turnover Average collection periodi days