II. Analyzing and Interpreting the Inventory Turnover Ratio Polaris Industries Inc. is the biggest snowmobile manufacturer in the world. It reported the following amounts in its financial statements (in millions):

	2012	2013	2014	2015
Net Sales Revenue	$3,200	$3,780	$4,480	$4,720
Cost of Goods Sold	$2,280	$2,660	$3,160	$3,380
Average Inventory	$320	$380	$490	$640

Required: Calculate to one decimal place the inventory turnover ratio and average days to sell inventory for 2015, 2014, and 2013.

	2015	2014	2013
Inventory Turnover Ratio
Average Days to Sell Inventory