1) Sky ltd. provides the following data: 2014 2013 Cash $21,000 $18,000 Accounts Receivable, Net 31,000 35,000 Merchandise Inventory 53,000 15,000 Property, Plant, and Equipment, Net 120,000 90,000 Total assets $225,000$ 158,000 Net credit sales $240,000 Cost of Goods Sold (90,000 Gross profit $150,000 Calculate days' sales in inventory for 2014