Simon Companys year-end balance sheets follow.

	At December 31			2014			2013			2012
	Assets
	Cash		$	36,315		$	42,448		$	42,917
	Accounts receivable, net			105,251			74,285			57,222
	Merchandise inventory			132,333			98,162			61,557
	Prepaid expenses			11,695			11,143			4,769
	Plant assets, net			317,838			294,162			258,535
	Total assets		$	603,432		$	520,200		$	425,000
	Liabilities and Equity
	Accounts payable		$	153,260		$	89,672		$	57,222
	Long-term notes payable secured by mortgages on plant assets			115,714			122,039			95,804
	Common stock, $10 par value			162,500			162,500			162,500
	Retained earnings			171,958			145,989			109,474
	Total liabilities and equity		$	603,432		$	520,200		$	425,000

The companys income statements for the years ended December 31, 2014 and 2013, follow. Assume that all sales are on credit:

For Year Ended December 31	2014						2013
Sales				$	784,462					$	619,038
Cost of goods sold	$	478,522					$	402,375
Other operating expenses		243,183						156,617
Interest expense		13,336						14,238
Income taxes		10,198						9,286
Total costs and expenses					745,239						582,516
Net income				$	39,223					$	36,522
Earnings per share				$	2.41					$	2.25

(1)

Compute days' sales uncollected. (Use 365 days a year.)

(3)	Compute inventory turnover.