Selected financial information for Wilson Company for 2015 follows.

Sales	$	1,700,000
Cost of goods sold		1,190,000
Merchandise inventory
Beginning of year		151,000
End of year		199,000
Required Assuming that the merchandise inventory buildup was relatively constant, how many times did the merchandise inventory turn over during 2015? (Round your answer to 2 decimal places.)

Merchandise inventory turnover times