The following inventory and sales data for this year for the G. Rabbit Company are:

End Beginning of Year of Year Net sales $3,150,000 Gross receivables 180,000 $160,000 Inventory 480,000 390,000 Cost of goods sold 2,250,000 Required Using the above data from the G. Rabbit Company, compute:

a. The accounts receivable turnover in days

b. The inventory turnover in days

c. The operating cycle