Big Sale Stores is assessing its levels of inventory for 2013 and 2014 and has gathered the following data:

	2014	2013	2012
Ending inventory	$192,000	$162,000	$138,000
Cost of goods sold	960,000	900,000

Compute the inventory turnover and days' inventory on hand for 2013 and 2014. Use 365 days in a year when making your computations. Round your answers to one decimal place.

	2013	2014
Inventory Turnover:	_____ times	______ times
Days' Inventory on Hand:	______ days	________ days