Markus Company's common stock sold for $3.50 per share at the end of this year. The company paid a common stock dividend of $0.63 per share this year. It also provided the following data excerpts from this year's financial statements: Ending Balance Beginning Balance Cash $ 35,000 $ 34,000 Accounts receivable $ 70,000 $ 55,000 Inventory $ 60,700 $ 70,000 Current assets $ 165,700 $ 159,000 Total assets $ 557,000 $ 586,800 Current liabilities $ 67,500 $ 55,500 Total liabilities $ 152,000 $ 136,800 Common stock, $1 par value $ 133,000 $ 133,000 Total stockholders' equity $ 405,000 Total liabilities and stockholders' equity $ 450,000 $ 557,000 $ 586,800 Sales (all on account) Cost of goods sold Gross margin Net operating income Interest expense Net income This Year $ 825,000 $ 478,500 $ 346,500 $ 194,250 $ 10,500 $ 128,625 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