calculate accounts payable turnover ratio in days

rinancial Data PGI provided Wyler with financial statements for the last five years, which are contained in Exhibit 1 and 2. A detailed breakdown of unit prices and costs and sales quantities for the last five years was also provided in Exhibit 3. 2012 711,100,000 421,650,000 289,450,000 Exhibit 1 Income Statements 2013 2014 850,762,000 1,625,324,200 516,212,000 1,021,419,200 334,550,000 603,905,000 2015 2,211,360,600 1,468,340,150 743,020,450 2016 2,651,882,800 1,791, 102,960 860,779,840 Sales Cost of sales Gross profit Operating costs Selling and distribution Research and development Administration Amortization Operating profit Interest Earnings before taxes Taxes Net Income 74,500,300 45,890,340 24,350,300 49,557,087 973 14,189,065 80,962,908 28,337,018 52,625,890 85,984,000 55,689,500 32,534,000 56,830,350 103,512, 150 17,386,710 86,125,440 30,143,904 55,981,536 200,450,300 101,230,000 95,608,890 141,468,842 65,146,968 46,684,825 18,462 143 6,461,250 12,000,393 231,530,000 185,640,000 124,890,000 142,920,000 58,040,450 51,226,136 6,814,314 2,385,010 4,429,304 267,300 200 239,560,000 137,450,300 152.885,800 63.583.540 56,015, 189 7,568 351 2.648.923 4.919.428 Cash Accounts receivable Parts inventory WIP inventory Finished goods inventory Total current assets Land, plant, and equipment, net Intangibles Total assets 2012 75,340,000 31,650,000 96,670,000 46,789,180 145,300,530 395,749,710 445,230,840 50,340,030 891,320,580 Exhibit 2 Balance Sheets 2013 76,800,300 45,320,000 150,320,000 65,354,460 210,360,300 548,155,060 489,300,500 79,003,000 1,116,458,560 2014 95,630,000 65,340,000 245,320,600 86,650,675 271,530,200 764,471,475 1,317,388,220 97,300,200 2,179, 159,895 2015 55,320,100 75,800,300 339,760,200 124,532,030 314,580,400 909,993,030 1,318,350,000 110,850,000 2,339,193,030 2016 15,430,300 95,300,000 423,340,000 145,673,800 389,640,200 1,069,384,300 1,402,870,000 125,988,000 2,598, 242,300 Accounts payable Current portion of long-term debt Total current liabilities Long-term debt Shareholders' equity Total liabilities and equities 68,700,400 23,453,000 92,153,400 234,530,000 564,637 180 891,320,580 95,620,000 26,790,000 122,410,000 267,900,000 726,148,560 1,116,458,560 167,500,300 69,575,000 237,075,300 695,750,000 1,246,334,595 2,179,159,895 240,650,430 73,453,020 314, 103,450 734,530,200 1,290,559,380 2,339,193,030 320,640,430 79,567,030 400,207,460 795,670,300 1,402,364,540 2,598, 242,300