Please help with the following questions

1. Last year Rockers companys financial statements showed the following:

beginning inventory 40,825

average inventory 24,825

cost of goods sold 184,325

assuming 365 days in a year, what is rockers average days sales in inventory for 2019?

a. 45 days

b. 65 days

c. 107 days

d. 83 days

2. Smith company had the following information during the past year: beginning inventory of 40,000, purchases of 400,000 and ending inventory of 52000. smiths company cost of goods sold for the year is

a. 372000

b.388000

c.412000

d.440000