A company reports the following amounts for 2021: Inventory (beginning) Inventory (ending) Purchases Purchase returns $ 15,000 34,000 210,000 13,000 Calculate cost of goods sold, the inventory turnover ratio, and the average days in inventory for 2021. (Use 365 day your intermediate and final answers to 1 decimal place.) Cost of goods sold Inventory turnover ratio Average days in Inventory times days