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

	Current Year		Previous Year
Sales	$846,800		$880,400
Beginning inventories	63,784		44,474
Cost of goods sold	423,400		489,100
Ending inventories	57,784		63,784

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		days		d