The following data were extracted from the income statement of Boston Solutions, Inc.

	2010	2009
Sales	$1,139,600	$1,192,320
Beginning inventories	80,000	64,000
Cost of goods sold	500,800	606,000
Ending inventories	72,000	80,000

Required:

(1)	Determine for each year:
		a.	The inventory turnover; and
		b.	The number of days sales in inventory. Round to nearest dollar and one decimal place.
(2)	What conclusions can be drawn from these data concerning the inventories?