What is the receivable turn for the year ended december 31, 2020

and what was the average day sales in inventory

Accounts Payable Accounts Receivable Accumulated Depreciation Allowance for Doubtful Accounts Cash Common Stock ($1 Par) Equipment Interest Payable Inventory Note Payable Paid In Capital Retained Earnings Security Deposit Taxes Payable Wages Payable Bad Debt Expense Cost of Goods Sold Depreciation Expense Interest Expense Rent Expense Sales Tax Expense Wage Expense 2020 78,000 80,000 90,000 10,000 130,000 6,000 420,000 3,000 90,000 100,000 54,000 368.000 10,000 12,000 9,000 8,000 400,000 30,000 6,000 36,000 900,000 39,000 290,000 2019 139,000 85,000 60,000 5,000 170,000 5,000 340,000 5,000 70,000 110,000 45,000 288.000 10,000 10,000 8,000 On March 30, 2020 Declan Company sold 500 shares of common stock worth for $5,000. The additional shares of common stock were issued on September 30, 2020. The Note Payable requires payments of $10,000 per year plus interest at 10%. The company did not sell any equipment during the year. Tho retained earnings balance for both years is after all closing entries have been made