Happy Valley Homecare Suppliers, Incorporated (HVHS), had $10.6 million in sales in 2015. Its cost of goods sold was $4.24 million, and its average inventory balance was $1.68 million. a. Calculate the average number of days inventory outstanding ratios for HVHS. b. The average number of inventory days in the industry is 73 days. By how much must HVHS reduce its investment in inventory to improve its inventory days to meet the industry? (Hint: Use a 365-day year.)