Selected financial information for Zachary Company for Year 4 follows: Sales $ 1,550,000 Cost of goods sold 1,085,000 Merchandise inventory Beginning of year 155,000 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 Year 4? Note: Round your answer to 2 decimal places.

Merchandise Inventory= ? Times