Complete the following table. (Use 365 days in a year. Round the inventory turnover ratio to one decimal place before computing days to sell. Round days to sell to one decimal place.)

Case	BI	Purchases	CGS	EI	Inventory Turnover Ratio	Days to Sell
a.	$140	$740	$720
b.	240		1,360		6.8
c.			1,160	130		31.5