Assets	2012	2013
Cash	45	50
A/R	362	301
Inventory	386	237
Total	793	588
Net Fixed Assets	1000	1200
Total Assets	1793	1788

Liabilities	2012	2013
Accounts Payable	341	327
Notes Payable	150	125
Total	491	452
Long-Term Debt	500	750
Common Stock	400	400
Retained Earnings	95	125
	1486	1727

	2013
Sales	1553
Cost of Goods Sold	1242
Depreciation	200
EBIT	111
Interest	80
Taxes	60
Net Income	-29

A. What is the Accounts Payable Turnover Ratio (to 1 decimal)?

B. What is the Inventory Period (to 1 decimal)?

C.What is the Accounts Receivable Period (to 1 decimal)?

D. What is the Operating Cycle (to 1 decimal)?