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Pujols Lumber Yard has a current accounts receivable balance of $441,516. Credit

ID: 2756279 • Letter: P

Question

Pujols Lumber Yard has a current accounts receivable balance of $441,516. Credit sales for the year just ended were $7,058,320. Requirement 1: What is the receivables turnover? (Do not round intermediate calculations. Round your answer to 2 decimal places (e.g., 32.16).) Receivables turnover times Requirement 2: What is the days’ sales in receivables? (Do not round intermediate calculations. Round your answer to 2 decimal places (e.g., 32.16).) Days’ sales in receivables days Requirement 3: How long did it take on average for credit customers to pay off their accounts during the past year? (Do not round intermediate calculations. Round your answer to 2 decimal places (e.g., 32.16).) Average collection period days

Explanation / Answer

(1) Receivables turnover = Credit sales / accounts receivable

= $7,058,320 / $441,516 = 15.99 times.

(2) Days’ sales in receivables = 365 / Receivables turnover

= 365 / 15.99 = 22.83 days approx.

(3) Average collection period days = 22.83 days approx.

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