The balance sheet and income statement for Joe's Fish Hut are presented below:

Joe's Fish Hut Balance Sheet As at July 31
	2021	2020
ASSETS
Current Assets
Cash	$193,082	$65,400
Accounts receivable	$20,900	$13,600
Merchandise Inventory	$20,800	$25,500
Total Current Assets	$234,782	$104,500
Property, plant & equipment	$147,000	$188,000
Less: Accumulated depreciation	$-27,900	$-24,000
TOTAL ASSETS	$353,882	$268,500
LIABILITIES AND EQUITY
Liabilities
Current Liabilities
Accounts payable	$30,700	$34,800
Notes Payable - Current Portion	$7,000	$7,000
Total Current Liabilities	$37,700	$41,800
Notes Payable - Noncurrent Portion	$88,000	$47,000
TOTAL LIABILITIES	$125,700	$88,800
Stockholders' Equity
Common stock	$78,000	$54,900
Retained earnings	$150,182	$124,800
TOTAL STOCKHOLDERS' EQUITY	$228,182	$179,700
TOTAL LIABILITIES AND EQUITY	$353,882	$268,500

Joe's Fish Hut Income Statement For the Year Ended July 31, 2021
Sales	$140,000
COGS	$84,200
Gross Profit	$55,800
Operating Expenses
Insurance Expense	$1,210
Rent Expense	$4,720
Salaries Expense	$4,590
Telephone Expense	$860
Interest Expense	$1,470
Depreciation Expense	$3,900
Total Operating Expenses	$16,750
Operating Profit Before Tax	$39,050
Income Tax Expense	$13,668
Net Profit (Loss)	$25,382

Complete the following ratio analysis.

Do not enter dollar signs or commas in the input boxes. Round all answers to 2 decimal places. a) Calculate the days sales outstanding ratio for 2021. Assume all sales are credit sales. Days sales outstanding: Answer days b) Calculate the accounts receivable turnover for 2021. Assume all sales are credit sales Accounts Receivable turnover: Answer times c) Calculate the days' sales in inventory ratio for 2021. Days' Sales in Inventory: Answer days d) Calculate the inventory turnover for 2021. Inventory turnover: Answer times