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 $ 31,900 $ 20,300 $ 39,900 Accounts receivable 12/31/Y1 30,600 10,300 42,400 Inventory 12/31/Y2 $ 20,400 $ 13,300 $ 51,200 Inventory 12/31/Y1 21,400 32,900 45,000 Net sales (credit) 12/31/Y2 $621,000 $302,000 $505,000 Inventory 12/31/Y1 602,000 316,000 776,000 Cost of goods sold 12/31/Y2 $211,000 $413,000 $312,000 Cost of goods sold 12/31/Y1 161,000 202,000 303,000 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 fill in the blank 1 days Morris fill in the blank 2 days Zebra fill in the blank 3 days 

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