The following information is available for Cullumber Products: 2014 2013 $ 63,600 $78,440 Accounts receivable Cost of goods sold 566,040 614,800 Inventory (ending) 55,120 72,080 Net cash provided by operating activities 233,200 180,200 Net sales 944,566 996,400 Capital expenditures 42.400 40.280 Dividends 25,758 33,920 Compute the following for 2014: (Round answers to 1 decimal place, e g. 52.7. Use 365 days for calculation) Accounts receivable turnover times Average collection period days