Pharoah Medical manufactures hospital beds and other institutional furniture. The companys comparative balance sheet and income statement for 2019 and 2020 follow.

Pharoah Medical Comparative Balance Sheet As of December 31
		2020		2019
Assets
Current assets
Cash		$386,000		$417,350
Accounts receivable, net		1,057,000		776,400
Inventory		750,000		681,050
Other current assets		381,350		247,050
Total current assets		2,574,350		2,121,850
Property, plant, & equipment, net		8,641,505		8,440,160
Total assets		$11,215,855		$10,562,010
Liabilities and Stockholders Equity
Current liabilities		$3,155,000		$2,846,100
Long-term debt		3,702,700		3,892,650
Total liabilities		6,857,700		6,738,750
Preferred stock, $5 par value		58,950		58,950
Common stock, $0.25 par value		104,650		103,900
Retained earnings		4,194,555		3,660,410
Total stockholders equity		4,358,155		3,823,260
Total liabilities and stockholders equity		$11,215,855		$10,562,010

Pharoah Medical Comparative Income Statement and Statement of Retained Earnings For the Year
		2020		2019
Sales revenue (all on account)		$10,177,300		$9,613,900
Cost of goods sold		5,612,400		5,298,800
Gross profit		4,564,900		4,315,100
Operating expenses		2,840,200		2,634,150
Net operating income		1,724,700		1,680,950
Interest expense		300,350		308,650
Net income before taxes		1,424,350		1,372,300
Income taxes (30%)		427,305		411,690
Net income		$997,045		$960,610
Dividends paid
Preferred dividends		29,500		29,450
Common dividends		433,400		413,050
Total dividends paid		462,900		442,500
Net income retained		534,145		518,110
Retained earnings, beginning of year		3,660,410		3,142,300
Retained earnings, end of year		$4,194,555		$3,660,410

Calculate the following liquidity ratios for 2020. (Round average collection period to 0 decimal place, e.g. 25 and inventory turnover ratio to 2 decimal places, e.g. 5.12. Use 365 days for calculation.)

a.	Average collection period		days
b.	Inventory turnover		times

Calculate average days to sell inventory for 2020. (Round answer to 0 decimal places, e.g. 25. Use 365 days for calculation.)

Average days to sell inventory

days