The following amounts were reported by Sheridan Ltd. in its most recent statement of financial position: The company had sales of $791,046 in 2024 and $717,960 in 2023. All sales were on account. Calculate Sheridan's accounts receivable turnover ratio and average collection period for the current and preceding years. For the accounts receivable turnover ratio, use the balance of accounts receivable at each year end for this calculation, rather than average balances. (Round accounts receivable turnover ratio to 2 decimal places, e.g. 15.25 and average collection period to 1 decimal place, e.g. 15.1. Use 365 days for calculation.)