Average Collection Period / Average Payment Period

I have to calculate the following ratios: 1.Average Collection Period 2.Average Payment Period and 3. Average Days of Sales available in inventory

of a health company which receives most of its revenue in prepaid advance and it does not have inventory as does the trading firm.

Can some one help me out. I have included the link of financial statements.

http://www.grouphealthresearch.org/aboutus/fin_st…

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