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

	Current Year		Previous Year
Sales	$1,314,000		$1,366,600
Beginning inventories	67,100		68,464
Cost of goods sold	657,000		759,200
Ending inventories	60,700		67,100

a. Determine for each year (1) the inventory turnover and (2) the number of days' sales in inventory. Round interim calculations to the nearest dollar and the final answers to one decimal place. Assume 365 days a year.

	Current Year		Previous Year
1. Inventory turnover
2. Number of days' sales in inventory