Collection period for receivables Contemporary Media Sign Company sells on account. Recently, Contemporary reported the following figures:

 

2012

2011

Net sales

$572,000

$600,000

Receivables at end of year

38,700

46,100

Requirements

1. Compute Contemporary’s average collection period on receivables during 2012.

2. Suppose Contemporary’s normal credit terms for a sale on account are “2/10, net 30.” How well does Contemporary’s collection period compare to the company’s credit terms? Is this good or bad for Contemporary?