For 2015, Wal-Mart and Target had the following information (all values are in millions of dollars):

Sales Cost of Goods Sold Accounts Receivable Inventory

(Income Statement) (Income Statement) (Balance Sheet) (Balance Sheet)

Wal-Mart 482,762 360,342 5,588 44,072

Target 74,486 52,546 739 8,662

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?