22) The following information was available for Doumbia Company at December 31, 2016: beginning inventory $90,000; ending inventory $70,000; cost of goods sold $968,000; and sales $1,360,000. Doumbia's inventory tumover in 2016 was a. 10.8 times. b. 12.1 times. c. 13.8 times. d. 17.0 times. 23) Martinez Company had beginning inventory of $60,000, ending inventory of $90,000, cost of goods sold of $600,000, and sales of $960,000. Martinez's days in inventory is: a 28.5 days. b. 54.5 days. c. 45.6 days. d. 36.5 days