show your work please

Exercise 9-23 The financial statements of ConAgra Foods, Inc.'s 2014 annual report disclose the following information. 2014 2013 2012 in millions) Year-end inventories $2,201 $2,077 $2,341 Fiscal Year 2014 2013 Net sales $17,703 $15,427 Cost of goods sold 13,980 11,864 Net income 315 786 Compute ConAgra's (a) inventory turnover and (b) the average days to sell inventory for 2014 and 2013