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_statements/gh_financial_statement_2010.pdf