TheBecker Milk Company Limited, a real estate and investment management company, reports the following information in its financial statements for the years ended April 30, 2017, 2016, and 2015:

Accounts receivable, net of allowance for doubtful accounts April 30, 2017 $357,896

April 30, 2016 152,403

April 30, 2015 614,255

Revenue, year ended April 30, 2017 3,656,548

April 30, 2016 3,766,437

April 30, 2015 3,952,076

Note 12: Revenue and Economic Dependence

For the year ended April 30, 2017, the Company's largest single tenant, Alimentation Couche-Tard Inc., accounted for 85% (2016 - 81%) of rental revenue.

Calculate the accounts receivable turnover and days sales outstanding (or average collection period of accounts receivable in days) for the two most recent years provided.

2017 2016

Accounts Receivable Turnover --- times --- times

Days sales outstanding --- days --- days