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

	Current Year		Previous Year
Sales	$1,357,800		$1,419,100
Beginning inventories	70,074		62,972
Cost of goods sold	678,900		788,400
Ending inventories	63,474		70,074

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	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