The following data are taken from the financial statements of Cullumber Company.

		2021		2020
Accounts receivable, end of year		$ 560,100		$ 585,500
Net credit sales		4,066,880		3,222,800
Terms for all sales are 1/10, n/60.

Calculate for each year the receivable turnover. At the end of 2019, accounts receivable was $565,500. (Round answers to 1 decimal place, e.g. 12.5.)

		2021			2020
Accounts receivable turnover		enter Accounts receivable turnover in times	times		enter Accounts receivable turnover in times	times

Calculate for each year the collection period. (Round answers to 1 decimal place, e.g. 12.5. Use 365 days for calculation.)

		2021			2020
Collection period		enter Collection period in days	days		enter Collection period in days	days