A)A company had net sales of $30,200 and ending accounts receivable of $4,000 for the current period. Its days' sales uncollected equals: (Use 365 days a year.)

7.55 days.

59.54 days.

63.64 days.

48.34 days.

40.34 days.

B)Grays Company has inventory of 19 units at a cost of $7 each on August 1. On August 3, it purchased 29 units at $9 each. 21 units are sold on August 6. Using the FIFO perpetual inventory method, what amount will be reported in cost of goods sold for the 21 units that were sold?