Zipper Corporation reported the following condensed income statement for 2015: Sales $ 5,900,000 Cost of goods sold 4,130,000 Gross profit $ 1,770,000 Less expenses - 1,520,000 Net income before taxes $ 250,000 Less income taxes 100,000 Net income after taxes $ 150,000 Assume the following: Average inventory $ 700,000 Average accounts receivable $ 1,290,000 Average accounts payable $ 350,000 (Use 365 days a year) Compute the following: (Round answers to 2 decimal places, e.g. 52.75.) Inventory turnover times Accounts receivable turnover times Average number of days to sell an item days Average number of days to collect an account receivable days Number of days in operating cycle days