Accounts Receivable and Inventory Ratios Bell Company, whose current assets at December 31 are shown below, had net sales for the year of $953,000 and cost of goods sold of $555,900. At the beginning of the year, Bell's accounts receivable (net) were $158,000 and its inventory was $197,000.

Cash	$26,400
Short-term investments	49,000
Accounts receivable (net)	169,000
Inventory	203,000
Prepaid expenses	11,600
Current assets	$459,000

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? Answer

b. What is the company's average collection period for the year? Answer days c. What is the company's inventory turnover for the year? Answer d. What is the company's days' sales in inventory for the year? Answer days