Polaris Industries Inc. is the biggest snowmobile manufacturer in the world. It reported the following amounts in its financial statements (in millions):

2010

2009

2008

2007

Net Sales Revenue

$

2,216

$

1,791

$

2,173

$

2,455

Cost of Goods Sold

1,911

1,398

2,177

1,522

Average Inventory

242

209

247

251

Calculate the inventory turnover ratio for 2010, 2009, and 2008. (Round your answers to 1 decimal place.)

Times Per Year	2010	2009	2008
Inventory Turnover Ratio

Calculate the average days to sell inventory for 2010, 2009, and 2008. (Use 365 days in a year. Use rounded "Inventory Turnover Ratio" and round your answers to 1 decimal place.)

Days	2010	2009	2008
Average days to sell inventory