Presented here are summarized data from the balance sheets and income statements of Wiper Inc.:

WIPER INC.
Condensed Balance Sheets
December 31, 2020, 2019, 2018
(in millions)
	2020			2019			2018
Current assets	$	771		$	991		$	853
Other assets		2,425			1,932			1,731
Total assets	$	3,196		$	2,923		$	2,584
Current liabilities	$	589		$	842		$	735
Long-term liabilities		1,588			1,043			919
Stockholders equity		1,019			1,038			930
Total liabilities and stockholders' equity	$	3,196		$	2,923		$	2,584

WIPER INC.
Selected Income Statement and Other Data
For the year Ended December 31, 2020 and 2019
(in millions)
	2020			2019
Income statement data:
Sales	$	3,062		$	2,925
Operating income		308			322
Interest expense		96			77
Net income		227			222
Other data:
Average number of common shares outstanding		42.5			47.9
Total dividends paid	$	62.0		$	53.5

Required:

1. Assume that accounts receivable at December 31, 2020, totaled $321 million. Calculate the number of days' sales in receivables at that date.
2. Calculate Wiper's debt ratio and debt/equity ratio at December 31, 2020 and 2019.
3. Calculate the times interest earned ratio for 2020 and 2019.