Presented below is information for Sunland Company. 1. Beginning-of-the-year Accounts Receivable balance was $23,000. 2. Net sales (all on account) for the year were $106,500. Sunland does not offer cash discounts. 3. Collections on accounts receivable during the year were $91,000. Sunland is planning to factor some accounts receivable at the end of the year. Accounts totaling $12,400 will be transferred to Credit Factors, Inc, with recourse. Credit Factors will retain 6% of the balances for probable adjustments and assesses a finance charge of 5%. The fair value of thecrecourse obligation is $1,096. Compute Sunland's accounts receivable turnover for the year, assuming the receivables are sold. (Round answers to 2 decimal places, e.8. 4.57. Use 365 days for calculation.) Accounts receivable turnover times Days to collect accounts receivable days