Selected financial Information for Zachary Company for Year 4 follows: Salen Cost of goods sold Merchandise inventory Beginning of year End ot year $2,350,000 1,645,000 160.000 191,000 Required Assuming that the merchandise Inventory buildup was relatively constant, how many times did the merchandise inventory turn over during Year 4? (Round your answer to 2 decimal places.) Merchandise inwento turnover times