Use the relationship between the days to sell and days to comment on the company's efficiency in the process of sales and collection and determine its effect on the company's liquidity position

I did not understand the question from our prof. so I hope you could solve it?

(Attached the financial table if needed) and thank you in advance

Accounts receivable ............................................. Merchandise inventory ........................................ Total assets ........................................................... Accounts payable ................................................. Salaries payable .................................................... Sales (all on credit) .............................................. Cost of goods sold ................................................ Salaries expense ................................................... Other expenses ..................................................... Net income ............................................................ Dec. 31, M $ 27,000 25,000 296,000 26,000 3,000 Dec. 31, m $ 24,000 20,000 244,000 32,000 4,400 For the Year 2012 $312,000 165,600 48,000 75,000 24,000