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Precision Tool 2011 and 2012 Balance Sheets 7. How many days on average does it take Precision Tool to sell its inventory? (Use 2012 values) A. 164.30 days B. 187.77 days C. 219.63 days D. 247.46 days E. 283.31 days 8. How does accounts receivable affect the statement of cash flows for 2012 ? A. a use of $4,218 of cash as an investment activity B. a source of $807 of cash as an operating activity C. a use of $4,218 of cash as a financing activity D. a source of $807 of cash as an investment activity E. a use of $807 of cash as an operating activity