The financial statements of Cullumber report net credit sales of $2 million. Accounts receivable are $510,000 at the beginning of the year and $280,000 at the end of the year. Calculate Cullumber's accounts receivable turnover and average collection period for accounts receivable in days. (Round accounts receivable turnover to 2 decimal places, e.g. 52.75. and average collection period to O decimal places, e.g. 52. Use 365 days for calculation.) counts receivable turnover erage collection period