Calculating the Average Inventory, the Inventory Turnover Ratio, and the Inventory Turnover in Days

Last year, Toby's Hats had net sales of $$45,000,000$ and cost of goods sold of $$29,000,000.$ Toby's had the following balances:

$\backslash$table$[[,$January $1,$December $31],[$Accounts receivable,$$5,500,000,$$$6,500,000$