Sales for the year for Victor Company were $1,200,000, 70 percent of which were on credit. The average gross profit on sales was 45 percent. Additional account balances were:

	Ending			Beginning
Accounts receivable (net)	$	61,000		$	62,000
Inventory		79,000			35,000
Required: 1. Compute the turnover for the accounts receivable and inventory. 2. Compute the average days to collect receivables, and the average days to sell inventory. (Use 365 days in a year. Round your intermediate calculations and final answers to 2 decimal places.)