Excerpts from Hulkster Company's December 31, 2018 and 2017, financial statements are presented below: Accounts receivable Merchandise inventory Net sales Cost of goods sold Total assets Total shareholders' equity Net income 2018 $ 42,000 29,000 213,300 116,000 427,000 242,000 34,000 2017 37,000 37,000 200,000 109,000 406, 000 226,000 29,000 Hulkster's 2018 inventory turnover is: (Round your answer to 2 decimal places.)