QUESTION 3 WalkerCo reported cost of goods sold of $1,420. Inventory at the beginning of the year was $333 and at the end of the year $373. The LIFO reserve at the beginning of the year was $218 and at the end of the year $192. Calculate the days' sales in inventory after including the adjustment for LIFO. Present your answer rounded to one decimal place, e.g., 20.0. QUESTION 4 In its financial statements KRJ reported (in $ thousands) net income of $200 and an effective tax rate of 30%. Total assets at the beginning of the year was $3,095 and at the end of the year $3,931. The LIFO reserve at the beginning of the year was $285 and at the end of the year $313. Calculate the return on assets after including the adjustment for LIFO. Present your answer in percentage terms, rounded to two decimal places, e.g., 20.00%