Zipper Corporation reported the following condensed income statement for 2015: Sales $5,500,000 3,850,000 $1,650,000 - 1,370,000 Cost of goods sold Gross profit Less expenses Net income before taxes Less income taxes Net income after taxes $280,000 112,000 $168,000 $680,000 Assume the following: Average inventory Average accounts receivable Average accounts payable $1,220,000 $320,000 (Use 365 days a year) Compute the following: (Round answers to 2 decimal places, eg. 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