The 2013 and 2014 Partial Balance Sheets for Ottoman Manufacturing

The 2013 and 2014 partial balance sheets for Ottoman Manufacturing Company appear below along with selected financial information:
$$\begin{array}{lrr}& \underline{2013} & \underline{2014} \\\text{Current Assets} \\\text{~~Cash} & \$ 16,000 & \$ 15,000 \\\text{~~Accounts Receivable, net} & 21,000 & 19,000 \\\text{~~Inventory} & \underline{30,000} & \underline{34,000} \\\text{Total Current Assets} & 67,000 & 68,000 \\\text{Plant \& Equipment, net} & \underline{60,000} & \underline{40,000} \\\text{Total Assets} & \underline{127,000} & \underline{108,000} \\\\\text{Net credit sales} & 130,000 & 120,000 \\\text{Cost of goods sold} & \underline{100,000} & \underline{80,000} \\\text{Gross profit} & 30.000 & 40.000 \\\end{array}$$
a.Calculate Ottoman's inventory turnover and average days to sell inventory for 2014.
b.Calculate Ottoman's accounts receivable turnover and average collection period for 2014.