Dillards, Inc., operates 308 department stores located in 29 states primarily in the Southwest, Southeast, and Midwest. In its annual report for the year ended January 29, 2011, the company reported Cost of Goods Sold of $4,148.80 million, ending inventory for the current year of $1,291 million, and ending inventory for the previous year of $1,302 million. 1. Calculate the inventory turnover ratio and days to sell for Dillards.