Last year the Sen Company had revenues = $400 million, COGS = $300 million, average A/R = $10 million, average inventories = $50 million, and average A/P = $5 million. Also assume that Sen is offered terms from its suppliers = 1/10 Net 40 and that the company can borrow from its local bank at an interest rate = 15%/year.

A) what is Sen's DIO (round to the nearest whole day)?

B) what is Tom's DSO (round to the nearest whole day)?