Please help me break down for the following example are the numerator and denominator titles correct?

Summary information from the financial statements of two companies competing in the same industry follows.

Fender Company

Gibson Company

Fender Company

Gibson Company

Data from the current year-end balance sheets

Data from the current years income statement

Assets

Sales

$

790,000

$

912,200

Cash

$

20,000

$

30,000

Cost of goods sold

590,100

636,500

Accounts receivable, net

39,400

56,400

Interest expense

8,800

10,000

Current notes receivable (trade)

10,100

8,000

Income tax expense

15,185

25,183

Merchandise inventory

84,840

130,500

Net income

175,915

240,517

Prepaid expenses

6,100

7,200

Basic earnings per share

4.89

5.84

Plant assets, net

310,000

307,400

Cash dividends per share

3.79

3.92

Total assets

$

470,440

$

539,500

Beginning-of-year balance sheet data

Liabilities and Equity

Accounts receivable, net

$

31,800

$

50,200

Current liabilities

$

62,340

$

101,300

Current notes receivable (trade)

0

0

Long-term notes payable

80,800

101,000

Merchandise inventory

59,600

107,400

Common stock, $5 par value

180,000

206,000

Total assets

398,000

362,500

Retained earnings

147,300

131,200

Common stock, $5 par value

180,000

206,000

Total liabilities and equity

$

470,440

$

539,500

Retained earnings

107,825

52,187

(d)	Inventory Turnover
Company	Choose Numerator:	/	Choose Denominator:	=	Inventory Turnover
	Cost of goods sold	/	Average inventory	=	Inventory turnover
Fender		/		=	0	times
Gibson		/		=	0	times

(e)	Days Sales in Inventory
Company	Choose Numerator:	/	Choose Denominator:	x	Days	=	Days Sales in Inventory
	Merchandise inventory (ending)	/	Current liabilities	x	365	=	Days sales in inventory
Fender		/		x		=	0	days
Gibson		/		x		=	0	days

(f)	Days' Sales Uncollected
Company	Choose Numerator:	/	Choose Denominator:	x	Days	=	Days' Sales Uncollected
	Cost of goods sold	/	Average accounts receivable, net	x		=	Days' sales uncollected
Fender		/		x		=	0	days
Gibson		/		x		=	0	days