S&C, Inc. has goods available for sale in the amount of

$ 350 comma 000

;

beginning inventory is

$ 24 comma 000

;

ending inventory is

$ 34 comma 000

;

and cost of goods sold is

$ 275 comma 000

.

Approximately how many times per year is S&C's inventorysold?(Round your final answer two decimalplaces,X.XX.)