The following information is available for Cheyenne Corp.:

	2022	2021
Accounts receivable	$ 373000	$ 346000
Inventory	287000	357000
Net credit sales	2911950	2621000
Cost of goods sold	1804000	861000
Net income	309000	176000

The accounts receivable turnover for 2022 is

If Year 1 cost of goods sold equals $760, Year 2 cost of goods sold equals $820, and Year 3 cost of goods sold equals $580, the percentage to be assigned for Year 1 in a trend analysis, assuming that Year 1 is the base year, is

If Year 1 sales equal $750, Year 2 sales equal $1500, and Year 3 sales equal $930, the percentage to be assigned for Year 2 in a trend analysis, assuming that Year 1 is the base year, is