The following information was available for the year ended December $31,2022$:

Required:

a$.$ Calculate the accounts receivable turnover for $2022.$

Note: Round your answer to $1$ decimal place.

b$.$ Calculate the number of days' sales in accounts receivable for $2022,$ using year$-$end accounts receivable.

Note: Use $365$ days a year. Round your answer to $1$ decimal place.