Comparative Calendar-Year Financial Data for a Company Are Shown Below

Comparative calendar-year financial data for a company are shown below. Calculate the following ratios for the company for 2018:
(a) accounts receivable turnover
(b) day's sales uncollected
(c) inventory turnover
(d) days' sales in inventory
$$\begin{array} { | l | l | l | } \hline \text { Sales } & \frac { 2018 } { } & \frac { 2017 } { } \\\cline { 2 - 3 } & \$ 200,000 & \$ 607,500 \\\hline \text { Cost of goods sold } & 450,000 & 382,700 \\\hline \text { Operating expenses } & 168,500 & 134,900 \\\hline \text { Net income } & 51,200 & 51,700 \\\hline & & \\\hline & \text { December 31, } & \text { December 31, } \\\hline & 2018 & 2017 \\\hline \text { Accounts receivable (net) } & \$ 1157,500 & \$ 162,500 \\\hline \text { Inventory } & 139,500 & 110,500 \\\hline \text { Total assets } & 1,012,500 & 944,800 \\\hline\end{array}$$