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

Sales

$($Income Statement$)$

Cost of Goods Sold

$($Income Statement$)$

Accounts Receivable

$($Balance Sheet$)$

Inventory

$($Balance Sheet$)$

$$ Wal$-$Mart

$514$ comma $401$

$385$ comma $294$

$6$ comma $284$

$44$ comma $272$

Target

$75$ comma $346$

$53$ comma $291$

$1$ comma $102$

$9$ comma $493$

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?

Question content area bottom

Part $1$

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

The accounts receivable days for$$ Wal$-$Mart are

$$

enter your response here days. $($Round to two decimal$$ places.$)$