Johnson & Johnson had the following information for the year 2023:

4. 
   
   • Beginning Inventory: $15 billion
   • Purchases: $60 billion
   • Ending Inventory: $20 billion Calculate: a) Cost of Goods Sold (COGS). b) Inventory Turnover Ratio. c) Days Sales Outstanding (DSO) if the accounts receivable at the beginning of the year were $25 billion and at the end of the year were $35 billion.