Skinner Co.'s accounts receivable balance as of December 31, 2019 was ₱1,200,000. Pertinent information regarding the company's credit sales and accounts receivable in 2020 and 2021 is as follows:

	2020	2021
Accounts receivable, December 31	$ 1,300,000	$ 1,700,000
Credit sales	$ 22,500,000	$ 21,600,000

Required

1. Calculate the accounts receivable turnover in 2020 and 2021.
2. Calculate for the average collection period in 2020 and 2021.