Carla Vista Medical manufactures hospital beds and other institutional furniture. The companys comparative balance sheet and income statement for 2019 and 2020 follow.

Carla Vista Medical Comparative Balance Sheet As of December 31 2020 2019 Assets Current assets Cash $395,000 $417,500 Accounts receivable, net 1,054,000 776,500 Inventory 728,000 681,100 Other current assets 381,300 247,100 Total current assets 2,558,300 2,122,200 Property, plant, & equipment, net 8,662,070 8,439,780 Total assets $11,220,370 $10,561,980 Liabilities and Stockholders' Equity Current liabilities $3,160,000 $2,846,000 Long-term debt 3,702,600 3,892,700 Total liabilities 6,862,600 6,738,700 Preferred stock, $5 par value 59,000 59,000 Common stock, $0.25 par value 104,650 103,850 Retained earnings 4,194,120 3,660,430 Total stockholders' equity 4,357,770 3,823,280 Total liabilities and stockholders' equity $11,220,370 $10,561,980 Carla Vista Medical Comparative Income Statement and Statement of Retained Earnings For the Year 2020 2019 Sales revenue (all on account) $10,177,300 $9,613,900 Cost of goods sold 5,613,000 5,298,700 Gross profit 4,564,300 4,315,200 Operating expenses 2,840,200 2,634,200 Net operating income 1,724,100 1,681,000 Interest expense 300,400 308,600 Net income before taxes 1,423,700 1,372,400 Income taxes (30%) 427,110 411,720 Net income $996,590 $960,680 Dividends paid 29,550 29,550 Preferred dividends Common dividends 433,350 413,000 Total dividends paid 462,900 442,550 Net income retained 533,690 518,130 Retained earnings, beginning of year 3,660,430 3,142,300 Retained earnings, end of year $4,194,120 $3,660,430 Your answer is partially correct. Calculate the following liquidity ratios for 2020. (Round average collection period to 0 decimal place, e.g. 25 and inventory turnover ratio to 2 decimal places, e.g. 5.12. Use 365 days for calculation.) a. Average collection period 33 days b. Inventory turnover times Calculate average days to sell inventory for 2020. (Round answer to 0 decimal places, e.g. 25. Use 365 days for calculation.) Average days to sell inventory days