The Becker 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 Companys largest single tenant, Alimentation Couche-Tard Inc., accounted for 85% (2016 - 81%) of rental revenue. (a) 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. (Round accounts receivable turnover to 2 decimal places, e.g. 15.25 and days sales outstanding to 1 decimal place, e.g. 15.2. Use 365 days for calculation.)

2017 2016

Accounts Receivable Turnover --- times --- times

Days Sales Outstanding --- days --- days