The following data were extracted from the income statement of Brecca Systems Inc.:

	Current Year		Preceding Year
Sales	$9,700,000		$7,175,000
Beginning inventories	420,000		400,000
Cost of goods sold	5,820,000		4,305,000
Ending inventories	550,000		420,000

a. (1). Determine for each year the inventory turnover. Round answers to one decimal place.

Current year	fill in the blank 1
Preceding year	fill in the blank 2

(2). Determine for each year the days' sales in inventory. Assume there are 365 days in the year. Round intermediate calculations to the nearest whole dollar and final answers to one decimal place.

Current year	fill in the blank 3 days
Preceding year	fill in the blank 4 days