A company has the fllowing information for the year: Cash 50 Accounts payable = 140 Recelvables 250 Notes payable = 60 Inventories 300 Accruals= 100 CA - 600 CL- 300 Fiaed assets 400 Long-term debt 150 Total assets 1000 Common equity 550 Net income- 4O Sales 2400 This company's days sales outstonding is If the industry average is 32 days, the company looks (more, less) efficient than the average firm