The Following Information Was Available for the Year Ended December

The following information was available for the year ended December 31, 2019:
$\begin{array}{lrr} \text {Net sales } &\$438,000\\ \text {Cost of goods sold } &350,400\\ \text {Average accounts receivable for the year } &29,200\\ \text { Accounts receivable at year-end } &33,600\\ \text { Average inventory for the year } &116,800\\ \text { Inventory at year-end} &110,400\\\end{array}$
Required:
(a.)Calculate the inventory turnover for 2019.
(b.)Calculate the number of days' sales in inventory for 2019, using year-end inventories.
(c.)Calculate the accounts receivable turnover for 2019.
(d.)Calculate the number of days' sales in accounts receivable for 2019, using year-end accounts receivable.