Net Sales: 967250 Cost of goods sold: 631450 Average inventories for the year: 198000 Inventories at year-end: 158300 Average accounts receivable for the year: 42050 Accounts receivable at year-end: 25200

Inventory turnover: 3.19

Accounts Receivable turnover: 23

Calculate the number of days' sales in inventory for 2013, using year-end inventories. Calculate the number of days' sales in accounts receivable for 2013, using year-end accounts receivable.