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Accounts Payable Accounts Receivable Capital Stock Cash Cost of Goods Sold 3.100 Inventory 1.400 Long-term Debt 3.800 Net Income 500 Property. Plant, and Equipment (net) 1.400 Retained Earnings (100) Sales 4.500 Note: The retained earnings amount reported is as of the END of the year after the closing entries have been made) and is a NEGATIVE amount Compute Number of Days' Sales in Inventory. Note: If you need to compute the average balance for any account, assume that the beginning-of-year balance is the same as the end-of-year balance reported above. 251.44 days 58.87 days 808.21 days 164.84 days 50.29 days 130.36 days 529.84 days 333.00 days