The following data exists for Sandhill Company.

		2020		2019
Accounts Receivable		$60,000		$84,000
Net Sales		590,400		492,000

Calculate the accounts receivable turnover and the average collection period for accounts receivable in days for 2020. (Round account receivable turnover to 1 decimal place, e.g. 15.2 and average collection period to 0 decimal places, e.g. 15. Use 365 days for calculation.)

Accounts receivable turnover		enter a number of times rounded to 1 decimal place	times
Average collection period		enter a number of days rounded to 0 decimal places	days