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

Accounts	Market, Inc.				Supply, Inc.
Accounts receivable		$	58,600			$	79,600
Allowance for doubtful accounts			2,748				2,556
Sales revenue			656,960				887,100

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?

Company	Accounts Receivable Turnover
Market		times
Supply		times

Company	Average Collection Period
Market		days
Supply		days

Company	Estimated Percentage of Uncollectible Accounts
Market		%
Supply		%