For Fiscal Year 1 and Year 2, Grange Co $~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~$ Year Ended December 31

For fiscal Year 1 and Year 2, Grange Co. reported the following:? $~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~$ Year Ended December 31,
$\begin{array}{lcc}&\underline{\text { Year } 2} & \underline{\text { Year } 1} \\Sales&\$34,124,961&\$44,123,486\\Accounts~ receivable &719,365&749,321\end{array}$ (a) Compute the accounts receivable turnover for Year 2. Round to two decimal places.
(b) Compute the days' sales in receivables at the end of Year 2. Round to two decimal places.