21 The following information was available for the year ended December 31, 2019: Net sales Cost of goods sold Average accounts receivable for the year Accounts receivable at year-end Average inventory for the year Inventory at year-end 300, 808 210, 090 15,0 00 18,0 00 60,0 00 70,0 80 The number of days sales in accounts receivable for 2019, using year-end accounts receivable were: 31.1 days O21.9 days 18.3 days 26.1 days