Sales for the year for RK Ltd. were $621,000, of which one-half was on credit. The gross profit percentage was 35 percent. Account balances follow:

	Beginning			Ending
Accounts receivable (net)	$	51,250		$	83,750
Inventory		70,250			91,210

Required:

a) Compute the turnover ratios for the accounts receivable and inventory. (Round the final answers to 2 decimal places.)

b) Compute the average days to collect receivables, and the average days to sell inventory. (Use 365 days a year. Round the intermediate calculations to 2 decimal places and the final answers to the nearest whole number.)