The following data are taken from the financial statements:

	Current Year	Preceding Year
Average accounts receivable (net)	$123,000	$95,000
Accounts receivable (net), end of year	129,012	87,516
Sales on account	950,000	825,000

Assuming that credit terms on all sales are n/45, determine for each year (1) the accounts receivable turnover and (2) the number of days' sales in receivables. Round intermediate calculations to whole number and final answers to two decimal place.

1. The accounts receivable turnover:

Current Year

Preceding Year

2. The number of days' sales in receivables: Assume a 365-day year.

Current Year days

Preceding Year days