The following information is available for Carla Vista Products: 2014 2013 Accounts receivable $ 57,600 $ 71,040 Cost of goods sold 512,640 556,800 Inventory (ending) 49,920 65,280 Net cash provided by operating activities 211,200 163,200 Net sales 855,456 902,400 Capital expenditures 38,400 36,480 Dividends 23,328 30.720 Compute the following for 2014: (Round answers to 1 decimal place, eg. 52.7. Use 365 days for calculation.) Accounts receivable turnover times Average collection period days