The following information was available for the year ended December 31, 2019:

Net sales: $292,000

Cost of goods sold: 233,600

Average accounts receivable for the year: 14,600

Accounts receivable at year-end: 16,000

Average inventory for the year: 73,000

Inventory at year-end: 78,400

Required:

a) Calculate the inventory turnover for 2019.

b) Calculate the number of days sales in inventory for 2019, using year-end inventories.

c) Calculate the accounts receivable turnover for 2019.

d) Calculate the number of days sales in accounts receivable for 2019, using year-end accounts receivable.