The following data exists for Carley Company.

		2018		2017
Accounts Receivable		$50,000		$70,000
Net Sales		500,000		410,000

Calculate the accounts receivable turnover and the average collection period for accounts receivable in days for 2018. (Use 365 days for calculation. Round answers to 1 decimal place, e.g. 15.2.)

Accounts receivable turnover			times
Average collection period			days