Walkers World Company Gathered the Following Information for 2010 Assume 365 Days in the Year

Walkers World Company gathered the following information for 2010:
$$\begin{array} { l r } \text { Total sales revenue ( } 65 \% \text { on credit) } & \$ 432,000 \\\text { Cost of goods sold } & 231,000 \\\text { Sales returns and allowances (on credit) } & 44,000 \\\text { Accounts receivable at end of } 2010 ( \$ 30,000 & 100,000 \\\text { increase during } 2010 ) & \\\text { Allowance for doubtful accounts: } & \\\text { Beginning of } 2010 & 7,000 \\\text { End of } 2010 & 28,000 \\\text { Merchandise inventory at end of } 2010 ( \$ 10,000 & \\\text { decrease during } 2010 ) &\end{array}$$ Assume 365 days in the year.
Calculate each of the following ratios:
A.Receivable turnover ratio
B.Average number of days to collect
C.Inventory turnover ratio
D.Average number of days' supply of inventory