i think this is weong can you fill this whole table out , i think my denominator is worng

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Exercise 5-19 (Algo) Inventory turnover and days' sales in inventory LO A3 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