The following information was available for the year ended December 31, 2019 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 $300,000 210,000 15,690 18,000 60,000 70,eee The number of days' sales in accounts receivable for 2019, using year-end accounts receivable were: Multiple Choice O 0 18.3 days O 219 days 0 0 26.1 days 0 0 311 days 0 The following information was available for the year ended December 31, 2019 Earnings before interest and taxes (operating income) Interest expense Income tax expense Net income Total assets at year-end Total liabilities at year-end 5 50,000 10,000 12,000 28,000 200,000 120,000 The debt/equity ratio at December 31, 2019 was: Multiple Choice