The following information was available for the year ended December 31, 2016: Net sales $ 857,750 Cost of goods sold 609,550 Average accounts receivable for the year 39,900 Accounts receivable at year-end 29,400 Average inventory for the year 174,000 Inventory at year-end 157,800 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.)