Procter & Gamble is a business that manufactures and sells kitchenware. For the year ended 30 June 2021, sales revenue for the business is $764 760 which includes 30% credit sales with the balance of sales in cash. The gross profit ratio is 50% and operating expenses are $250 470. Other relevant balances are listed below:

	30 June 2021	30 June 2020
Cash	$5 000	$12 000
Accounts receivable	22 520	21 830
Inventory	29 190	29 910

Required:

1) Calculate accounts receivable turnover and average collection period for the year ended 30 June 2021. Round your answer to two decimal places.