For $2018,$ Wal$-$Mart and Target had the following information $($all values are in millions of dollars$)$:

$\backslash$table$[[,\backslash$table$[[$Sales$],[($Income Statement$)]],\backslash$table$[[$Cost of Goods Sold$],[($Income Statement$)]],\backslash$table$[[$Accounts$],[$Receivable$],[($Balance$],[$Sheet$)]]],[$Wal$-$Mart,$514,396,385,300,6,284],[$Target$,75,351,53,306,1,095]]$

a$.$ What is each company's accounts receivable days?

b$.$ What is each company's inventory turnover?

c$.$ Which company is managing its accounts receivable and inventory more efficiently?

a$.$ What is each company's accounts receivable days?

The accounts receivable days for Wal$-$Mart are days. $($Round to two decimal places.$)$