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

	Current Year	Prior Year
Sales	$1,022,000		$1,064,300
Beginning inventories	64,140		53,072
Cost of merchandise sold	511,000		591,300
Ending inventories	57,940		64,140

a. Determine for each year (1) the inventory turnover and (2) the number of days' sales in inventory.