Sandhill Co. reported the following information for a three-year period: Ending inventory Sales Cost of goods sold 2021 $21,000 136,000 48,960 31,000 2020 $28,000 142.000 2019 $33,000 110,000 39.600 44,000 51,120 39,000 Profit Calculate the inventory turnover, days sales in inventory, and gross profit margin for 2021 and 2020. (Round number of days answers to decimal places, eg, 52. Round other answers to 2 decimal places, eg, 52.75. Use 365 days for calculation.) 2021 2020 Inventory turnover times times Days sales in inventory days days Gross profit margin % Based on this information, does the company's liquidity appear to be improving or deteriorating? The company's liquidity appears to be