The following information was obtained from the Year 2 (Y2) and Year 1 (Y1) financial statements of James Company, Morris Corporation, and Zebra Company:

Line Item Description	Date	James (In millions)	Morris (In millions)	Zebra (In millions)
Accounts receivable	12/31/Y2	$ 33,300	$ 22,300	$ 40,300
Accounts receivable	12/31/Y1	30,400	13,000	44,000
Inventory	12/31/Y2	$ 20,500	$ 10,800	$ 52,600
Inventory	12/31/Y1	23,500	33,300	43,000
Net sales (credit)	12/31/Y2	$615,000	$328,000	$504,000
Inventory	12/31/Y1	615,000	312,000	753,000
Cost of goods sold	12/31/Y2	$207,000	$415,000	$302,000
Cost of goods sold	12/31/Y1	150,000	181,000	299,000

Compare the three companies and answer the following:

A. Compute the number of days inventory is held before being sold for each company for Year 2. Assume that there are 365 days in a year. Round intermediate calculations and answers to one decimal place.

Company	Number of days
James
Morris
Zebra

B. Which company appears to have the best liquidity position based solely on the inventory analysis?