137.Blue Spruce Corp. had net credit sales of $13013000 and cost of goods sold of $9376000 for the year. The average inventory for the year amounted to $1478000. The inventory turnover for the year is

a.8.8 times.

b.6.3 times.

c.1.4 times.

d.3 times.

138.Swifty Corporation had net credit sales of $13025000 and cost of goods sold of $9436000 for the year. The average inventory for the year amounted to $1492000. The average days in inventory during the year was approximately

a. 58 days.

b. 42 days.

c. 266 days.

d. 124 days.