Sunland Medical manufactures hospital beds and other institutional furniture. The company's comparative balance sheet and income statement for 2019 and 2020 follow. \begin{tabular}{lrrr} Accounts receivable, net & 1,099,000 & & 776,450 \\ Inventory & 746,000 & & 681,000 \\ Other current assets & 381,350 & 247,000 \\ Total current assets & 2,624,350 & & 2,121,850 \\ Property, plant, \& equipment, net & 8,645,005 & & 8,440,010 \\ \hline Total assets & $11,269,355 & $10,561,860 \\ & & & \end{tabular} Liabilities and Stockholders' Equity Sunland Medical Comparative Income Statement and Statement of Retained Earnngs For the Year Dividends paid Preferred dividends Common dividends Total dividends paid Net income retained Dividends paid Preferred dividends 29,50029,550 Common dividends Total dividends paid Net income retained 462,850433,350533,845413,050518,010442,600 Retained earnings, beginning of year Retained earnings, end of year \begin{tabular}{l} $4,194,1553,660,310$3,660,310 \\ \hline \end{tabular} Calculate the following liquidity ratios for 2020 . (Round average collection period to 0 decimal place, eg. 25 and inventory turnover ratio to 2 decimal places, e.g. 5.12. Use 365 days for calculation.) a. Average collection period days b. Inventory turnover times