The following information was available for the year ended December 31, 2016:

Net sales	$	912,500
Cost of goods sold		620,500
Average accounts receivable for the year		41,000
Accounts receivable at year-end		27,500
Average inventory for the year		186,000
Inventory at year-end		158,100

Required:

a. Calculate the inventory turnover for 2016. (Round your answer to 2 decimal places.)

b. Calculate the number of days' sales in inventory for 2016, using year-end inventories. (Use 365 days a year. Round your answer to 1 decimal place.)

c. Calculate the accounts receivable turnover for 2016. (Round your answer to 1 decimal place.)

d. Calculate the number of days' sales in accounts receivable for 2016, using year-end accounts receivable. (Use 365 days a year. Round your answer to 1 decimal place.)