At December 31, 2017, the following information was available for E. Hetzel Company: ending inventory $35,000, beginning inventory $55,000, cost of goods sold $260,000, and sales revenue $360,000. Calculate inventory turnover for E. Hetzel Company. (Round answer to 1 decimal place, e.g. 1.5.) Inventory turnover times Calculate days in inventory for E. Hetzel Company. (Round answer to 1 decimal place, e.g. 1.5. Use 365 days for calculation.) Days in inventory $ days