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	$	1,991	$	1,566	$	1,948	$	1,780
Cost of Goods Sold		1,461		1,173		1,502		1,387
Average Inventory		208		201		220		224

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