the following information appear in the statements of the company at Dec, 31, 2017 :

Sales on account = 52,100 JD

Account receivables (net) = 7,650

Allowance for uncollectible accounts = 350

Sales Discount = 650

Sales returns and allowances = 350

Inventory = 8,400

Inventory Turnover = 2.5

5.

Average daily sales on account =

(3 Points)

143

140

145

142

6.

Days' sales in receivables =

(3 Points)

55.9

55.2

56.3

57.1

7.

Account receivable turnover =

(3 Points)

6.4

5.8

4.5

4.9

8.

Days' Sales in inventory =

(3 Points)

152

160

146

155

9.

Operating cycle =

(3 Points)

216.3

203.1

205.2

207.9