The following data are taken from the financial statements: Sales Cost of goods sold Average inventory Inventory, end of year Current Year RM3,600,000 2,000,000 372,000 372,000 Preceding Year RM4,000,0 2.700.000 352,000 347,000 (a) Determine for each year (1) the inventory turnover, round answer to one decimal place. (2) the number of days' sales in inventory. Round intermediate calculations to two decimal places and the final answer to whole number. (b) Comment on the favorable and unfavorable trends revealed by the data