Accounts Receivable and Inventory Ratios Bell Company, whose current assets at December 31 are shown below, had net sales for the year of s950,000 and cost of goods sold of $553,900. At the beginning of the year, Bell's accounts receivable (nett were $155,000 and its inventory was s194,000. Cash $27,400 Short-term investments 50,000 Accounts receivable (net) 170,000 Inventory 201,000 Prepaid expenses 12,600 $461,000 Current assets Round the turnover calculations to two decimal points. Use 365 days in a year and round days calculations to the nearest day (whole number). a. What is the company's accounts receivable turnover for the year