Markus Company's common stock sold for $4.50 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: 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 $980,000 $ 568,400 $ 411,600 $263,250 $ 13,500 $174,825 Ending Balance $ 40,000 Beginning Balance $ 40,200 $ 63,700 $ 84,000 $ 70,600 $194,600 $ 699,000 $ 78,000 $ 184,000 $ 84,000 $ 187,900 $ 755,600 $ 76,500 $ 165,600 $ 152,000 $ 152,000 $ 515,000 $ 590,000 $ 699,000 $ 755,600 10. What is the inventory turnover and the average sale period? (Use 365 days in a year. Round your inter to 2 decimal places.) Inventory turnover Average sale period days