Phelps Piping Company Manufactures PVC Pipe AWhat Is Phelps' Average Days to Sell Inventory for 2014

Phelps Piping Company manufactures PVC pipe.The company has provided the following selected financial information:
$$\begin{array}{lrr} & \underline{2013} & \underline{2014} \\\text { Accounts receivable } & \$ 70,000 & \$ 50,000 \\\text { Inventory } & \$ 80,000 & \$ 70,000 \\\text { Total current assets } & \$ 220,000 & \$ 250,000 \\\text { Total assets } & \$ 580,000 & \$ 460,000 \\\text { Current liabilities } & \$ 40,000 & \$ 30,000 \\\text { Total liabilities } & \$ 150,000 & \$ 207,000 \\\text { Net credit sales } & \$ 360,000 & \$ 420,000 \\\text { Cost of goods sold } & \$ 270,000 & \$ 315,000 \\\text { Net income } & \$ 56,000 & \$ 62,000\end{array}$$
a.What is Phelps' average days to sell inventory for 2014?
b.What is Phelps' debt ratio for 2014?