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

	Current Year		Previous Year
Sales	$12,750,000		$13,284,000
Beginning inventories	840,000		800,000
Cost of goods sold	6,375,000		7,380,000
Ending inventories	860,000		840,000

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