Seleted information take from the accounting records of Rigor Company follows: Net Accounts Receivable at 12/31/10 $800,000 Net Accounts Receivable at 12/31/11 $900,000 Accounts Receivable Turnover 7 to 1 Inventories at 12/31/10 $1,000,000 Inventories at 12/31/11 $1,200,000 Inventory Turnover 3 to 1 Required: a. What was Rigor's gross margin for 2011? b. Suppose there are 360 business days in the year. What was the number of days' sales outstanding in average receivables and the number of days' sales outstanding in average inventories for 2011, respectively