The following information is available for Bergstrom Inc. and Sineann Inc. at December 31, 2016:

Accounts	Bergstrom			Sineann
Accounts receivable	$	58,600		$	77,200
Allowance for doubtful accounts		2,248			3,056
Sales revenue		646,960			907,100

Required

a.	What is the accounts receivable turnover for each of the companies for 2016? (Round your answers to 1 decimal place.)

b.	What is the average days to collect the receivables for 2016? (Use 365 days in a year. Do not round intermediate calculations. Round your answers to the nearest whole number.)

c.	Assuming both companies use the percent of receivables allowance method, what is the estimated percentage of uncollectible accounts for each company? (Round your percentage answers to nearest whole number.)