Exercise $5-19($Static$)$ Inventory turnover and days' sales in inventory LO A$3$

The following is information for Palmer Company.

Use the above information to compute inventory turnover for Year $3$ and Year $2,$ and its days' sales in inventory at December $31,$ Year $3$

and Year $2.$ From Year $2$ to Year $3,$ did Palmer improve its

$($a$)$ inventory turnover and

$($b$)$ days' sales in inventory?