Answer
12.73;
28.67
Work Step by Step
The accounts receivable turnover = Sales on account ÷ Average accounts receivable balance = $\frac{700.000}{(60.000+50.000)/2}\approx12.73$
The average collection period = 365 days ÷ Accounts receivable turnover = $\frac{365}{12.73}\approx28.67$