Markus Company's common stock sold for $3.00 per share at the end of this year. The company paid a common stock dividend of $0.48 per share this year. It also provided the following data excerpts from this year's financial statements: Cash Accounts receivable Inventory Current assets Total assets Current liabilities Total liabilities Common stock, $1 par value Total stockholders' equity. Total liabilities and stockholders' equity Sales (all on account) Cost of goods sold Gross margin Net operating income Interest expense Net income This Year $750,000 $ 440,000 $310,000 $ 162,000 $ 9,000 $ 107,100 Ending Balance $ 31,000 $ 64,000 Beginning Balance $ 32,200 $ 53,700 $ 59,200 $ 154,200 $ 490,000 $ 63,000 $ 64,000 $ 149,900 $ 506,000 $ 49,500 $ 126,000 $ 140,000 $ 126,000 $ 126,000 $ 350,000 $ 380,000 $490,000 $ 506,000 Foundational 14-10 (Algo) 10. What is the inventory turnover and the average sale period? (Use 365 days in a year. Round your intermediate and final answers to 2 decimal places.) Inventory turnover Average sale period days