The following data are taken from the financial statements of Sigmon Inc. Terms of all sales are $2/10,$ n$/45.$

Line Item Description $20$Y$320$Y$220$Y$1$

Accounts receivable, end of year $$705,000$ $$635,000$ $$605,000$

Sales on account $5,660,5004,563,000$

This information has been collected in the Microsoft Excel Online file. Open the spreadsheet, perform the required analysis, and input your answers in the questions below.

Open spreadsheet

a$.$ For $20$Y$2$ and $20$Y$3,$ determine $(1)$ the accounts receivable turnover and $(2)$ the days' sales in receivables. Assume a $365-$day year. Do not round intermediate calculations. Round your answers to one decimal place.

Line Item Description $20$Y$320$Y$2$

$1.$ Accounts receivable turnover fill in the blank $2$

fill in the blank $3$

$2.$ Days' sales in receivables fill in the blank $4$

days fill in the blank $5$

days