Selected data for Pharoah Fish Sales appear below:

$2024$

$2023$

Sales

$$750,400$ $$662,000$

Cost of goods sold

$378,750258,000$

Inventory at end of year

$55,00046,000$

Accounts receivable at end of year

$36,00031,000$

All sales are made on credit.

Calculate the following ratios for $2024$: $($Use $365$ days for calculation Round Inventory turnover and Receivables turnover answers to $1$ decimal place, e$.$g$.14\mathrm{.}8$ and other answers to $0$ decimal places, e$.$g$.14.)$

$2024$

$($a$)$ Inventory turnover

enter a number of times rounded to $1$ decimal place

times

$($b$)$ Days in inventory

enter a number of days rounded to $0$ decimal places

days

$($c$)$ Receivables turnover

enter a number of times rounded to $1$ decimal place

times

$($d$)$ Average collection period

enter a number of days rounded to $0$ decimal places

days