Inventory Turnover and Days$$ Sales in Inventory

Shown below are data from the Southern Corporation's accounting records:

Year $1$ Year $2$ Sales Revenue $$19,000,000$ $$20,000,000$ Cost of goods sold $8,500,0008,900,000$ Beginning inventory $2,500,0002,530,000$ Ending inventory $2,530,0002,600,000$

Calculate the company$$s $($a$)$ inventory turnover and $($b$)$ days$$ sales in inventory for both years.

Round your answers to two decimal points. HINT: Use your rounded answers for inventory turnover to calculate days' sales in inventory.