The 2020 and 2021 partial balance sheets for Sheridan Manufacturing Company appear below along with selected financial information: 2020 2021 Current Assets Cash $22.000 $23,000 28,000 37,000 26,000 41.000 89.000 88,000 67,000 47.0 Accounts receivable.net Inventory Total current assets Plant & equipment, net Total assets Net credit sales Cost of goods sold Gross profit 155,000 136,000 $137.000 $127.980 104.000 86,970 $33.000 $41,010 Calculate Sheridan's inventory turnover and average days to sell inventory for 2021. (Round inventory turnover to 2 decimal places, 6.8. 52.75 and average days to sell inventory to 1 decimal place, es. 52.1.) 2021 Inventory turnover times per year Average days to sell inventory days