BE8-25 Delicious Foods Inc. reported inventory of S5,706 million at the end of its 2017 fiscal year and S5,310 million at the end of its 2016 fiscal year. It reported cost of goods sold of $35,350 million for the fiscal year 2017 and net sales of S54,365 million for fiscal year 2017. Calculate the company's inventory turnover and the average days to sell inventory for the fiscal year 2017