Markus Company's common stock sold for $5.25 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: Ending Beginning Balance Balance Cash $ 49,000 $ 44,200 Accounts receivable $ 92,000 $ 68,700 Inventory $ 76,300 $ 92,000 Current assets $ 217,300 $ 204.900 Total assets $ 801,000 $875.400 Current liabilities $ 85,500 $ 90,000 Total liabilities $206,000 $ 185,400 Common stock, $1 par value $ 165,000 $ 165,000 Total stockholders' equity $ 595,000 $ 690,000 Total liabilities and stockholders' equity $ 801.000 $ 875,400 This Year Sales (all on account) $1,095,000 Cost of goods sold $ 635,100 Gross margin $ 459,900 Net operating income $313,875 Interest expense $ 15,500 Net income $ 208,862 9. What is the accounts receivable tumover 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