The cost of goods sold computations for Pharoah Company and Sheridan Company are shown below.

		Pharoah Company			Sheridan Company
Beginning inventory		$ 46,000			$ 75,000
Cost of goods purchased		328,000			273,750
Cost of goods available for sale		374,000			348,750
Ending inventory		74,000			75,000
Cost of goods sold		$300,000			$273,750

Compute inventory turnover for each company.

Compute days in inventory for each company.