the financial data for cullumber foods inc. and ivanhoe enterprises ltd. for the current year are as follows( amounts in thousands):

annual sales	accounts receivable jan1	accounts receivable dec31
$60310	$6650	$7670
29430	1850	1940

1.calculate accounts receivable turnover for both companies ?

2. calculate the average number of days required by each company to collect its receivables ?

3. which company appears to be more efficient at handling its accounts receivable?