The following information was available for the year ended December 31, 2019:

Net sales .................................................................................................. $292,000
Cost of goods sold .................................................................................... 233,600
Average accounts receivable for the year ............................................... 14,600
Accounts receivable at year-end............................................................... 16,000
Average inventory for the year ................................................................ 73,000
Inventory at year-end................................................................................ 78,400

Required:

a. Calculate the inventory turnover for 2019.

b. Calculate the number of days’ sales in inventory for 2019, using year-end inventories.

c. Calculate the accounts receivable turnover for 2019.

d. Calculate the number of days’ sales in accounts receivable for 2019, using year-end accounts receivable.