What is the inventory turnover-account receivables turnover

Question

Problem:

                                                               2003           2004
Accounts receivable                                $220,000     $180,000
Cost of goods sold                                   $600,000     $650,000
Inventory (ending)                                    $90,000       $70,000
Net cash provided by operating activities    $130,000       $85,000
Net sales                                               $1,200,000     $900,000
Capital expenditures                                   $30,000       $25,000
Dividends                                                   $20,000       $10,000

(A) What is the inventory turnover for 2003?

(B) What is the number of days in inventory for 2003?

(C) What is the account receivables turnover for 2003?

(D) What is the average collection period for 2003? (In terms of days)