Required information [The following information applies to the questions displayed below.] Markus Company's common stock sold for $1.75 per share at the end of this year. The company paid a common stock dividend of $0.42 per share this year. It also provided the following data excerpts from this year's financial statements: Ending Balance Cash Accounts receivable Inventory Current assets Total assets $ 27,000 Beginning Balance $ 43,800 $ 48,000 $ 41,300 $ 45,100 $ 120,100 $ 312,000 Current liabilities $ 49,500 Total liabilities $ 82,000 Common stock, $1 par value $ 105,000 $ 48,000 $ 133,100 $ 263,800 $ 34,500 $ 73,800 $ 105,000 Total stockholders' equity $ 230,000 $ 190,000 Total liabilities and stockholders' equity $ 312,000 $ 263,800 This Year Sales (all on account) $ 580,000 Cost of goods sold $ 336,400 Gross margin Net operating income Interest expense Net income $ 243,600 $ 49,500 $ 3,000 $ 32,550 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