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The Following Data Exists for Mather Company 20142013 Accounts Receivable $80,000$70,000 Net Sales 560,000410,000\begin{array}{lrr}&2014&2013\\\text { Accounts Receivable } & \$ 80,000 & \$ 70,000 \\\text { Net Sales } & 560,000 & 410,000\end{array}

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The following data exists for Mather Company. 20142013 Accounts Receivable $80,000$70,000 Net Sales 560,000410,000\begin{array}{lrr}&2014&2013\\\text { Accounts Receivable } & \$ 80,000 & \$ 70,000 \\\text { Net Sales } & 560,000 & 410,000\end{array} Calculate the accounts receivable turnover and the average collection period for accounts receivable in days for 2014.


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