Trout Lumber Yard has a current accounts receivable balance of $442,516. Credit sales for the year just ended were $8,423,205.

a.	What is the receivables turnover? (Do not round intermediate calculations and round your answer to 2 decimal places, e.g., 32.16.)
b.	What is the days sales in receivables? (Do not round intermediate calculations and round your answer to 2 decimal places, e.g., 32.16.)
c.	How long did it take on average for credit customers to pay off their accounts during the past year? (Do not round intermediate calculations and round your answer to 2 decimal places, e.g., 32.16.)