The following information is available for Market, Inc. and Supply, Inc. at December 31:

Accounts	Market, Inc.				Supply, Inc.
Accounts receivable		$	57,400			$	76,000
Allowance for doubtful accounts			3,148				2,456
Sales revenue			626,960				907,100

Required a. What is the accounts receivable turnover for each of the companies? b. What is the average days to collect the receivables? c. Assuming both companies use the percent of receivables allowance method, what is the estimated percentage of uncollectible accounts for each company?