XYZ company presented the following financial information for December 31, 2018 and 2017.

2017 2018

Accounts receivable $40,000 $36,000

Inventory 28,000 35,000

Net sales 190,000 186,000

Cost of goods sold 114,000 108,000

Total assets 425,000 405,000

Total stockholders' equity 240,000 225,000

Net income 32,500 28,000

XYZ's 2018 receivables turnover ratio is:____________

2018 average collection period is: _______________

2018 inventory turnover ratio is: ______________

2018 average days in inventory is (round intermediate calculation to two decimal places and final answer to one decimal place)__________________

2018 debt to equity ratio is_______________