For 2018, 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	514,405	385,301	6,280	44,269
Target	75,356	53,299	1,100	9,497

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?

(walmart/target) is the company managing its accounts receivable more efficiently.

(walmart/target) is the company managing its inventory more efficiently.