Sheridan Company had sales of $2,550,000, cost of goods sold of $1,132,950, and profit of $495,000 in 2021. The company had a January 1, 2021. inventory balance of $131,000 and a December 31, 2021, inventory balance of $142,000. Calculate the inventory turnover and days sales in inventory ratios for 2021. (Round answers to 1 decimal place, e.g. 52.7. Use 365 days for calculation.)