Markus Company's common stock sold for $4.25 per share at the end of this year. The company paid a common stock dividend of $0,68 per share this year. It also provided the following data excerpts from this year's financial statements: Ending Beginning Balance Balance Cash $ 43,000 $ 38,000 Accounts receivable $ 80,000 $ 60,000 Inventory $ 66,400 $ 80,000 Current assets $ 189,400 $ 178,000 Total assets $ 663,000 $ 710,200 Current liabilities $ 75,000 $ 69,000 Total liabilities $ 178,000 $ 160,200 Common stock, $1 par value $ 146,000 $ 146,000 Total stockholders' equity $ 485,000 $ 550,000 Total liabilities and stockholders' equity $ 663,000 $ 710,200 Sales (all on account) Cost of goods sold Gross margin Net operating income Interest expense Net income This Year $ 930,000 $ 539,400 $ 390,600 $ 240,625 $ 12,500 $ 159,688 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