3. The following data are taken from the financial statements: Current Year $3,600,000 2,000,000 332,000 372,000 Preceding Year $4,000,000 2,700,000 328,000 347,000 Net sales Cost of goods sold Average inventory Inventory, end of year Determine for the current year (1) the inventory turnover (Round answer to one decimal place) and (2) the number of days' sales in inventory (Round intermediate calculation to two decimal place and final answer to whole number). (a)