Selected data from the financial statements of Winfrey Company for the last three years are as follows:

Line Item Description Year $3$ Year $2$ Year $1$

Total assets $$1,205,000$ $$956,000$ $$920,000$

Cost of goods sold $386,600408,700450,200$

Inventory $56,00061,80050,500$

Net income $61,20020,10014,900$

A$.$ Calculate Winfrey's inventory turnover ratio for Years $2$ and $3.$ Round answers to one decimal place.

Year $3$ fill in the blank $1$ of $1$

times

Year $2$ fill in the blank $2$ of $3$

$1\mathrm{.}8$

times

B$.$ Calculate the number of days in inventory on December $31,$ Year $3$ and Year $2.$ Assume that there are $365$ days in a year. Round answers to one decimal place.

Year $3$ fill in the blank $3$ of $4$

days

Year $2$ fill in the blank $4$ of $4$

days