Mecca Incorporated reported the following figures from its financial statements for the years 2021 through 2023:

	2023	2022	2021
Net credit sales	$ 723,922	$ 1,116,678	$ 598,286
Gross profit	563,021	961,734	501,205
Net income (net loss)	(94,088)	73,376	50,411
Cash flow from operating activities	109,450	513,607	205,796
Accounts receivable	72,548	91,862	57,754

Required:

Calculate the accounts receivable turnover for 2023 and 2022.

Calculate the average collection period for 2023 and 2022.