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

	20Y3	20Y2	20Y1
Accounts receivable, end of year	$476,800		$420,000		$377,000
Sales on account	4,125,280		3,347,400

a. For 20Y2 and 20Y3, determine (1) the accounts receivable turnover and (2) the number of days' sales in receivables. Round interim calculations to the nearest dollar and final answers to one decimal place. Assume a 365-day year.

	20Y3	20Y2
1. Accounts receivable turnover	fill in the blank 1		fill in the blank 2
2. Number of days' sales in receivables	fill in the blank 3	days	fill in the blank 4	days