calculate days in sales inventory

At December $31$ Current Year $1$ Year Ago $2$ Years Ago

Assets

Cash $ $29,600$ $ $45,100$ $ $51,700$

Accounts receivable, net $131,50084,60079,900$

Merchandise inventory $131,500101,50075,200$

Prepaid expenses $22,79011,61019,200$

Plant assets, net $342,000321,000244,000$

Total assets $ $657,390$ $ $563,810$ $ $470,000$

Liabilities and Equity

Accounts payable $ $98,600$ $ $84,600$ $ $108,100$

Long$-$term notes payable $89,400103,40079,900$

Common stock, $$10$ par value $197,000197,000197,000$

Retained earnings $272,390178,81085,000$

Total liabilities and equity $ $657,390$ $ $563,810$ $ $470,000$

The company's income statements for the current year and one year ago follow. Assume that all sales are on credit:

For Year Ended December $31$ Current Year $1$ Year Ago

Sales $ $908,000$ $ $789,600$

Cost of goods sold $ $608,000$ $ $505,300$

Other operating expenses $181,600173,700$

Interest expense $8,3006,390$

Income tax expense $16,52010,400$

Total costs and expenses $814,420695,790$

Net income $ $93,580$ $ $93,810$

Earnings per share $ $4\mathrm{.}75$ $ $4\mathrm{.}76$

For both the current year and one year ago,

compute the