A company reports the following:

Cost of goods sold $$701,165$

Average inventory $82,490$

Determine $($a$)$ the inventory turnover and $($b$)$ the number of days' sales in inventory. Round interim calculations to the nearest dollar and final answers to one decimal place. Assume $365$ days a year.

a$.$ Inventory turnover fill in the blank $1$

b$.$ Number of days' sales in inventory fill in the blank $2$

days