Information on the activities of Novel-T Toys Ltd. is as follows:

Do a trend analysis of the inventory turnover for each year. Also, calculate the days to sell inventory ratio for the respective years. (Round inventory turnover to 2 decimal places, and number of days to 1 decimal place)

2012 2013 2014 2015 2016 Cost of goods sold $925,480 $962,190 $1,138,340 $1,315,500 $1,398,650 Average inventory 134,280 157,690 197,070 308,470 448,000