The following data (in millions) were adapted from recent financial statements of International Paper Company (IP) and Wal-Mart Stores Inc. (WMT)

	International Paper	Wal-Mart
Sales	$23,617	$484,651
Cost of goods sold	$16,254	$365,086
Operating income	$1,517	$27,147
Accounts Receivable
Beginning of year	$4,058	$6,677
End of year	$3,414	$6,778
Inventory
Beginning of year	$2,825	$44,858
End of year	$2,424	$45,141

1. Compute the accounts receivable turnover for International Paper and Wal-Mart. Round to one decimal place.

2. Compute the days sales in receivables for International Paper and Wal-Mart. Round to International Papernearest day.

3. Compute the inventory turnover for International Paper and Wal-Mart. Round to one decimal place.

4. Compute the days sales in inventory for International Paper and Wal-Mart. Round to nearest day.

5. Compute the return on sales for International Paper and Wal-Mart. Round to one decimal place."