Calculating the Average Accounts Receivable, the Accounts Receivable Turnover Ratio, and the Accounts Receivable Turnover in Days

Last year, Nikkola Company had net sales of $$2,610,000,000$ and cost of goods sold of $$1,755,000,000.$ Nikkola had the following balances:

Line Item Description January $1$ December $31$

Accounts receivable $$144,250,000$ $$172,450,000$

Inventory $54,374,20062,625,800$

This information has been collected in the Microsoft Excel Online file. Open the spreadsheet, perform the required analysis, and input your answers in the questions below.