A company reports the following amounts for 2021: Inventory (beginning) Inventory (ending) Purchases $ 18,000 35,000 230,000 Purchase returns. 13,000 Calculate cost of goods sold, the inventory turnover ratio, and the average days in inventory for 2021. (Use 365 days in a year. Round your intermediate and final answers to 1 decimal place.) Cost of goods sold times Inventory turnover ratio days Average days in inventory