Selected financial data for Sheridan Ltd. are shown below.

		2021		2020		2019
Net sales		$ 6,420,000		$ 6,240,000		$ 5,440,000
Cost of goods sold		4,540,000		4,550,000		3,930,000
Accounts receivable (gross)		830,000		730,000		630,000
Inventory		1,020,000		960,000		800,000

Calculate for each of 2021 and 2020 the following ratios: (Round receivables turnover and inventory turnover to 1 decimal place, e.g. 52.6. Round collection period, days sales in inventory and operating cycle to 0 decimal places, e.g. 125. Use 365 days for calculation.)

		2021			2020
Receivables turnover			times			times
Collection period			days			days
Inventory turnover			times			times
Days sales in inventory			days			days
Operating cycle			days			days