Carla Vista Medical manufactures hospital beds and other institutional furniture. The companys comparative balance sheet and income statement for 2019 and 2020 follow.

Carla Vista Medical Comparative Balance Sheet As of December 31
		2020		2019
Assets
Current assets
Cash		$395,000		$417,500
Accounts receivable, net		1,054,000		776,500
Inventory		728,000		681,100
Other current assets		381,300		247,100
Total current assets		2,558,300		2,122,200
Property, plant, & equipment, net		8,662,070		8,439,780
Total assets		$11,220,370		$10,561,980
Liabilities and Stockholders Equity
Current liabilities		$3,160,000		$2,846,000
Long-term debt		3,702,600		3,892,700
Total liabilities		6,862,600		6,738,700
Preferred stock, $5 par value		59,000		59,000
Common stock, $0.25 par value		104,650		103,850
Retained earnings		4,194,120		3,660,430
Total stockholders equity		4,357,770		3,823,280
Total liabilities and stockholders equity		$11,220,370		$10,561,980

Carla Vista Medical Comparative Income Statement and Statement of Retained Earnings For the Year
		2020		2019
Sales revenue (all on account)		$10,177,300		$9,613,900
Cost of goods sold		5,613,000		5,298,700
Gross profit		4,564,300		4,315,200
Operating expenses		2,840,200		2,634,200
Net operating income		1,724,100		1,681,000
Interest expense		300,400		308,600
Net income before taxes		1,423,700		1,372,400
Income taxes (30%)		427,110		411,720
Net income		$996,590		$960,680
Dividends paid
Preferred dividends		29,550		29,550
Common dividends		433,350		413,000
Total dividends paid		462,900		442,550
Net income retained		533,690		518,130
Retained earnings, beginning of year		3,660,430		3,142,300
Retained earnings, end of year		$4,194,120		$3,660,430

Calculate the liquidy ratio for 2020 (inventory turnover)

Also, calculate average days to sell the inventory for 2020