The following information is available from Avery, Inc. for the year 2013. 
Required:
Calculate the following:
a) Avery's inventory turnover for 2013.
b) The average number of days to sell inventory for the year.
c) The receivable turnover.
d) The average number of days to collect accounts receivable.
e) Avery's operating cycle.
f) Avery's cash flow from sales.
Definitions:
Incomes of Tablet Users
The earnings or revenue associated with individuals who use tablets, potentially examined for market research or demographic studies.
Price of Online
The cost associated with purchasing goods or services through the internet, often reflecting digital marketplace dynamics.
Movie Rentals
The business of lending out films for a limited period, traditionally through physical media like DVDs, now predominantly through digital services.
Decrease
A reduction or decline in size, quantity, or intensity.
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