The following information is available for Mechanical Engineering, Inc.:

20X5 Sales (all credit) ..........................................................................$4,200,000

Jan. 1, 20X5 Accounts receivable................................................ $810,000

Dec. 31, 20X5 Accounts receivable ............................................. $840,000

20X5 Cost of goods sold ..................................................................$2,550,000

Jan. 1, 20X5 Inventory .......................................................................... $270,000

Dec. 31, 20X5 Inventory .......................................................................$250,000

Jan. 1, 20X5 Accounts payable ................................................... $540,000

Dec. 31, 20X5 Accounts payable ....................................................$560,000

Based on the information provided, calculate the following ratios:

a) Inventory turnover.

b) Average days of sale in inventory.

c) Accounts receivable turnover.

d) Average collection period.

e) Operating cycle.

f) Account payable turnover.

g) Day's payable.

h) Conversion cycle.