The following information was available for the year ended December 31, 2013:

The following information was available for the year ended December 31, 2013: 912,500 Average accounts receivable for the year 41,000 Net sales Cost of goods sold 620,500 Accounts receivable at year-end 27,500 186,000 Average inventories for the year Inventories at year-end 158,100 Required: a. Calculate the inventory turnover for 2013. (Round your answer to 2 decimal places.) Inventory turnover times b. Calculate the number of days' sales in inventory for 2013, using year-end inventories. (Use 365 days a year. Round your answer to 1 decimal place.) Sales in inventory days c. Calculate the accounts receivable turnover for 2013. (Round your answer to 1 decimal place.) Accounts receivable turnover times d. Calculate the number of days' sales in accounts receivable for 2013, using year-end accounts receivable. (Use 365 days a year. Round your answer to 1 decimal place.) Accounts receivable days