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

	Current Year		Prior Year
Sales	$1,138,800		$1,182,600
Beginning inventories	63,996		60,940
Cost of merchandise sold	569,400		657,000
Ending inventories	57,996		63,996

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		Prior Year
1. Inventory turnover	fill in the blank 1		fill in the blank 2
2. Number of days' sales in inventory	fill in the blank 3	days	fill in the blank 4	days