Markus Company's common stock sold for $6.00 per share at the end of this year. The company paid a common stock dividend of $0.96 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 Sales (all on account) Cost of goods sold Gross margin Net operating income This Year $ 1,210,000 $ 701,800 $ 508,200 $ 378,000 Ending Balance $ 54,000 $ 102,000 $ 82,000 $ 238,000 $ 900,000 $ 93,000 $220,000 Beginning Balanc $ 48, 200 $ 73,700 $ 102,000 $ 223,900 $ 998,000 $ 103,500 $ 198,000 $ 178,000 $ 178,000 $ 680,000 $ 800,000 $ 998,000 $ 900,000 Interest expense Net income $ 18,000 $ 252,000 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 turnover Average collection period days