Mall Toys Co. has a quick ratio of 2.00x, $32,175 in cash, $17,875 in accounts receivable, some inventory, total current assets of $71,500, and total current liabilities of $25,025. The company reported annual sales and cost of goods sold of $300,000 and $210,000, respectively, in the most recent annual report. Over the past year how many times has Mall Toys Co. sold and replaced its inventory (using the sales-based inventory turnover ratio) and B. times per year (using the COGS-based ratio).