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

Accounts	Market, Incorporated	Supply, Incorporated
Accounts receivable	$57,400	$79,600
Allowance for doubtful accounts	2,848	2,456
Sales revenue	606,960	867,100

Required

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