Given below are comparative balance sheets and an income statement for Eleva Corporation. Eleva Corporation Balance Sheets -- 2015 Eleva Corporation Income Statement Cash Accounts receivable Inventory Equipment (net) Dec. 31 $ 31.200 93.600 65.000 114.400 $304.200 52,000 Jan. 1 S 31.200 75.400 72.800 132.600 $312.000 57.200 For the year ended 2015 Sales $457.600 Cost of goods sold (275.080) Gross profit on sales $ 182.520 Operating expenses (151.736) Operating income $ 30,784 Interest expense and (18.200) income taxes Net income $12.584 Accounts payable 15,600 28,600 7.800 28,600 Dividends payable Long-term note payable Capital stock. $5 par Retained carings 145,600 62.400 $304.200 145.600 72.800 $312.000 All sales were made on account (no cash sales). Cash dividends declared during the year totaled $22,984 a) Calculate Eleva Corporation's accounts receivable turnover for 2015? b) Calculate Eleva Corporation's inventory turnover for 2015? c) Eleva Corporation's days to collect accounts receivable for 2015 is? d) Eleva Corporation's days to sell the average inventory for 2015 is? e) Eleva Corporation's operating cycle (in days) for 2015 is