Practical Problem 5 The following information is given for Company D: Cost of goods sold Average inventory Year 1 Year 2 $600,000 $1,250,000 $350,000 $525,000 1) Determine the inventory turnover for Company D for years 1 and 2. 2) What is measured by the inventory turnover ratio and what are the fraud implications? 3) Calculate the average number of days that inventory is in stock for years 1 and 2. 4) What are some of the important aspects of the average-days-inventory-in-stock calculation? 5) How might fraud examiners use the ratio and what is its significance