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 $30,2020,2019,$ and $2018$:

Accounts receivable, net of allowance for doubtful accounts April $30,2020,$$$932,145$

April $30,2019699,912$

April $30,2018548,574$

Revenue, year ended

April $30,2020,3,036,785$

April $30,20193,039,439$

April $30,20183,254,846$

Note $14$: Revenue and Economic Dependence

For the year ended April $30,2020,$ the Company's largest single tenant, "Circle K$",$ a successor to Mac's Convenience Stores Inc. and a

subsidiary of Alimentation Couche$-$Tard Inc., accounted for $86\%(2019-86\%)$ 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$.15\mathrm{.}25$ and days sales outstanding to $1$

decimal place, e$.$g$.15\mathrm{.}2.$ Use $365$ days for calculation.$)$

Accounts Receivable Turnover

times

times

Days sales outstanding

days

days

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