The following information is available for Sunland Products: 2014 2013 Accounts receivable $56,400 $69,560 Cost of goods sold 485,040 545,200 Inventory (ending) 48,880 63,920 Net cash provided by operating activities 206,800 159,800 Net sales 831,336 883,600 Capital expenditures 37,600 35,720 Dividends 22,842 30,080 Compute the following for 2014: (Round answers to 1 decimal place, e.g. 52.7. Use 365 days for calculation.) Accounts receivable turnover Average collection period days times