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

Crane Medical Comparative Balance Sheet As of December 31
		2020		2019
Assets
Current assets
Cash		$377,000		$417,400
Accounts receivable, net		1,048,000		776,450
Inventory		729,000		681,100
Other current assets		381,300		247,100
Total current assets		2,535,300		2,122,050
Property, plant, & equipment, net		8,706,535		8,440,045
Total assets		$11,241,835		$10,562,095
Liabilities and Stockholders Equity
Current liabilities		$3,181,000		$2,846,100
Long-term debt		3,702,700		3,892,650
Total liabilities		6,883,700		6,738,750
Preferred stock, $5 par value		59,000		59,000
Common stock, $0.25 par value		104,650		103,900
Retained earnings		4,194,485		3,660,445
Total stockholders equity		4,358,135		3,823,345
Total liabilities and stockholders equity		$11,241,835		$10,562,095

Crane Medical Comparative Income Statement and Statement of Retained Earnings For the Year
		2020		2019
Sales revenue (all on account)		$10,177,200		$9,613,900
Cost of goods sold		5,612,450		5,298,750
Gross profit		4,564,750		4,315,150
Operating expenses		2,840,250		2,634,150
Net operating income		1,724,500		1,681,000
Interest expense		300,300		308,650
Net income before taxes		1,424,200		1,372,350
Income taxes (30%)		427,260		411,705
Net income		$996,940		$960,645
Dividends paid
Preferred dividends		29,500		29,500
Common dividends		433,400		413,050
Total dividends paid		462,900		442,550
Net income retained		534,040		518,095
Retained earnings, beginning of year		3,660,445		3,142,350
Retained earnings, end of year		$4,194,485		$3,660,445

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		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