Markus Company's common stock sold for $4.50 per share at the end of this year. The average number of common shares outstanding during the year is 152,000 . The company also 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: What is the accounts receivable turnover and the average collection period? (Use 365 days in a year. Round your intermediate ind final answers to 2 decimal places.)