The following information was available for the year ended December 31, 2016 Net sales Cost of goods sold Average accounts receivable for the year Accounts receivable at year-end Average inventory for the year Inventory at year-end S 365,000 292,000 14,600 16,000 73,000 78,400 Required: a. Calculate the inventory turnover for 2016. imes b. Calculate the number of days' sales in inventory for 2016, using year-end inventories. (Use 365 days a year.) sales i days c. Calculate the accounts receivable turnover for 2016. imes d. Calculate the number of days' sales in accounts receivable for 2016, using year-end accounts receivable. (Use 365 days a year.] sales in ivable days