For $2015,$ Walmart and Target had the following information $($all values are in millions of dollars$).$

$\backslash$table$[[,\backslash$table$[[$Sales$],[($Income Statement$)]],\backslash$table$[[$Cost of Goods Sold$],[($Income Statement$)]],\backslash$table$[[$Accounts Receivable$],[($Balance Sheet$)]],\backslash$table$[[$Inventory$],[($Balance Sheet$)]]],[$Walmart$,481,665,360,257,5,615,43,825],[$Target$,72,866,52,468,765,8,548]]$

a$.$ What is each company's accounts receivable days?

b$.$ What is each company's inventory turnover?

c$.$ Which company is managing its accounts receivable and inventory more efficiently?

$q,$

a$.$ What is each company's accounts receivable days?

The accounts receivable days for Walmart are $$ days. $($Round to two decimal places.$)$