Selected Balance Sheet Data Current Assets As of Dec. 31, 2018 Dec. 31, Cash and short-term investments Accounts Receivable Inventories Prepaid Expenses and other current 2017 $1,267,038$ 616,604 490,816 665,828 338,599 487,505 292,511_291,915 assets Total Current Assets $2,388,964$2,061,852 Current Liabilities Short-term borrowings $25,190 $ 38,108 Short-term borrowings Current portion of long-term debt Accounts payable Accrued liabilities $25,190 $ 38,108 182,295 210,090 296,307 334,247 941,912 743,999 203,042239,793 $1,648,753$1,566,237 Income taxes payable Total Current Liabilities Selected Income Statement Data for the year ending December 31, 2018 Net Sales Cost of Goods Sold Operating Income $4,885,340 2,542,353 733,541 Operating Income 733,541 Net Income 230,101 Selected Statement of Cash Flow Data -for the year ending December 31, 2018: Cash Flows from Operations $1,156,084 Use the information provided above about Mega Tech to calculate the following ratios for 2018: (1) Days Inventory Held (2) Days Account Receivable Outstandin