The following information is available for Cullumber Products:

		2014		2013
Accounts receivable		$50,400		$62,160
Cost of goods sold		433,440		487,200
Inventory (ending)		43,680		57,120
Net cash provided by operating activities		184,800		142,800
Net sales		742,896		789,600
Capital expenditures		33,600		31,920
Dividends		20,412		26,880

Compute the following for 2014: (Round answers to 1 decimal place, e.g. 52.7. 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 1 decimal place

days