MegaTech Company manufactures computer technology devices. Selected financial data for MegaTech is presented below.

Selected Balance Sheet Data:
Current Assets	As of Dec. 31, 2016	Dec. 31, 2015
Cash and short-term investments	$1,267,038	$ 616,604
Accounts Receivable	490,816	665,828
Inventories	338,599	487,505
Prepaid Expenses and other current assets	292,511	291,915
Total Current Assets	$2,388,964	$2,061,852
Current Liabilities
Short-term borrowings	$ 25,190	$ 38,108
Current portion of long-term debt	182,295	210,090
Accounts payable	296,307	334,247
Accrued liabilities	941,912	743,999
Income taxes payable	203,049	239,793
Total Current Liabilities	$1,648,753	$1,566,237

Selected Income Statement Data - for the year ending December 31, 2016
Net Sales	$4,885,340
Cost of Goods Sold	2,542,353
Operating Income	733,541
Net Income	230,101

Selected Statement of Cash Flow Data - for the year ending December 31, 2016:
Cash Flows from Operations	$1,156,084

Use the information provided above about MegaTech to calculate the following ratios: (1) Inventory Turnover ratio for 2016 (2) Days Accounts Receivable Outstanding for 2016