Candle Shop, Inc. has net sales on account of $1,300,000. The average net accounts receivable are $620,000. Calculate the days' sales in receivables. (Use 365 days for any calculations. Round any intermediate calculations and your final answer to two decimal places.) A. 173.81 days B. 2.1 days C. 255.5 days D. 365.00 days Elephant, Inc.'s cost of goods sold for the year is $2,100,000, and the average merchandise inventory for the year is $140,000. Calculate the inventory turnover ratio of the company. (Round your answer to two decimal places.) A. 6.67 times B. 7.5 times C. 15 times D. 9.33 times