Accounts Receivable Turnover Ratio Beg. Yr. Amt End. Yr. Amt times Average 27.12 Number of Days' Sales in Receivables Days in a Year (365) days 13.46 Accounts Receivable Turnover Ratio Inventory Turnover Ratio Beg. Yr. Amt End. Yr. Amt Average NIA imes NA Number of Days' Sales in Inventory N/A days NA Accounts Payable Turnover Ratio Fuel and oil + Maintenance mat. + Other operating exp. $4 525 times Beg. Yr. Art. End. Yr. Amt Average 5.75 2030 00 Number of Days' Purchases in Accounts Payable Days in a Year (365) days 63.48 Accounts Payable Turnover Ratio