WildhorseMedical manufactures hospital beds and other institutional furniture. The company's comparative balance sheet and income statement for 2019 and 2020 follow.

Wild horse Medical Comparative Balance Sheet As of December 31 2020 2019 Assets Current assets Cash $381,000 $417,450 Accounts receivable, net 1,003,000 776,400 Inventory 741,000 681,050 Other current assets 381,350 247,050 Total current assets 2,506,350 2,121,950 Property, plant, 8: equipment, net 8,750,700 8,439,930 Total assets $11,257,050 $10,561,880 Liabilities and Stockholders' Equity Current liabilities $3,197,000 Long-term debt 3,702,600 Total liabilities 6,899,600 Preferred stock. $5 par value 58,950 Common stock, $0.25 par value 104,700 Retained earnings 4,193,800 Total stockholders' equity 4,357,450 Total liabilities and stockholders' equity $11,257,050 $2,846,050 3,392,600 6,738,650 53,950 103,300 3,660,480 3,823,230 $10,561,880 Wildhorse Medical Comparative Income Statement and Statement of Retained Earnings For the Year Sales revenue (all on account) Cost of goods sold Gross prot Operating expenses Net operating income Interest expense Net income before taxes Income taxes (30%} Net income Dividends paid Preferred dividends Common dividends Total dividends paid Net income retained Retained earnings, beginning of year Retained earnings, end of year 2020 $10,177,200 5,613,500 4,563,700 2,840,250 1,723,450 300,350 1,423,100 426,930 $996,170 29,450 433,400 462,850 533,320 3,660,480 $4,193,800 2019 $9,613,900 5,293,700 4,315,200 2,634,100 1,681,100 303,700 1,372,400 411,720 $960,680 29,450 413,100 442,550 518,130 3,142,350 $3,660,480 Calculate the following liquidity ratios for 2020. (Round average collection period to O decimal place, e.g. 25 and inventory turnover ratio to 2 decimal places, e.g. 5.12. Use 365 days for calculation.) a. Average collection period days times b. Inventory turnover(g) Calculate average days to sell inventory for 2020. (Round answer to O decimal places, e.g. 25. Use 365 days for calculation.) Average days to sell inventory days