For

20152015,

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

	Sales (Income Statement)	Cost of Goods Sold (Income Statement)	Accounts Receivable (Balance Sheet)	Inventory (Balance Sheet)
Wal-Mart	481 comma 391481,391	361 comma 009361,009	5 comma 7245,724	45 comma 18145,181
Target	74 comma 35474,354	51 comma 93051,930	nbsp 752 752	8 comma 6148,614

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?