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I'm not sure what I need to do with these instructions, Accounts receivable amount to 4.0 turns (accounts receivable turnover will be 4.0); inventory amount

I'm not sure what I need to do with these instructions, Accounts receivable amount to 4.0 turns (accounts receivable turnover will be 4.0); inventory amount to show 3.0 turns (inventory turnover will be 3.0). How to do the calculations, I know is going to affect the accounts receivable, baking supplies and merchandise inventory amounts on the balance sheet. Can I get an example from a balance sheet

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