Selected data from the financial statements of eMonstore.com for the last three years are as follows:

Line Item Description Year $3$ Year $2$ Year $1$

Total assets $$662,000$ $$810,000$ $$819,000$

Net credit sales $912,000679,000710,000$

Accounts receivable $88,80077,50070,900$

A$.$ Calculate eMonstore.com's accounts receivable turnover ratio for Years $2$ and $3.$ Round answers to two decimal places.

Year $3$ fill in the blank $1$ of $4$

times

Year $2$ fill in the blank $2$ of $4$

times

B$.$ Calculate the number of days the average balance of receivables is outstanding before being converted into cash $($turnover in days$)$ for Years $2$ and $3.$ Round answers to two decimal places. Assume that there are $365$ days in a year.

Year $3$ fill in the blank $3$ of $4$

$43,150$

days

Year $2$ fill in the blank $4$ of $4$

days