Use the following financial statements for Lake of Egypt Marina, Inc.

LAKE OF EGYPT MARINA, INC.
Balance Sheet as of December 31, 2021 and 2020
(in millions of dollars)
	2021				2020					2021				2020
Assets									Liabilities and Equity
Current assets:									Current liabilities:
Cash and marketable securities	$	75			$	65			Accrued wages and taxes	$	40			$	43
Accounts receivable		115				110			Accounts payable		90				80
Inventory		200				190			Notes payable		80				70
Total	$	390			$	365			Total	$	210			$	193
Fixed assets:									Long-term debt:	$	300			$	280
Gross plant and equipment	$	580			$	471			Stockholders equity:
Less: Depreciation		110				100			Preferred stock (5 million shares)	$	5			$	5
Net plant and equipment	$	470			$	371			Common stock and paid-in surplus
									(65 million shares)		65				65
Other long-term assets		50				49			Retained earnings		330				242
Total	$	520			$	420			Total	$	400			$	312
Total assets	$	910			$	785			Total liabilities and equity	$	910			$	785

LAKE OF EGYPT MARINA, INC.
Income Statement for Years Ending December 31, 2021 and 2020
(in millions of dollars)
	2021				2020
Net sales (all credit)	$	515			$	432
Less: Cost of goods sold		230				175
Gross profits	$	285			$	257
Less: Other operating expenses		30				25
Earnings before interest, taxes, depreciation, and amortization (EBITDA)	$	255			$	232
Less: Depreciation		22				20
Earnings before interest and taxes (EBIT)	$	233			$	212
Less: Interest		33				30
Earnings before taxes (EBT)	$	200			$	182
Less: Taxes		42				55
Net income	$	158			$	127
Less: Preferred stock dividends	$	5			$	5
Net income available to common stockholders	$	153			$	122
Less: Common stock dividends		65				65
Addition to retained earnings	$	88			$	57
Per (common) share data:
Earnings per share (EPS)	$	2.354			$	1.877
Dividends per share (DPS)	$	1.000			$	1.000
Book value per share (BVPS)	$	6.077			$	4.723
Market value (price) per share (MVPS)	$	14.750			$	12.550

Calculate the following ratios for Lake of Egypt Marina, Inc. as of year-end 2021. (Use sales when computing the inventory turnover and use total stockholders' equity when computing the equity multiplier. Round your answers to 2 decimal places. Use 365 days a year.)

Days sales in inventory) (the answer is not 309.46 or 138.21)

Average collection period) (the answer is not 79.69 or 80.00)

Average payment period) (the answer is not 134.89 or 129.00)

ROE) (the answer is not 38.25 or 44.38 or 39.50)