The following financial statement data for years ending December 31 for Holland Company are shown below. 20Y4 20Y3 Cost of merchandise sold $1,410,360 $873,956 Inventories: Beginning of year 251,120 175,200 End of year 362,080 251,120 a. Determine the inventory turnover for 20Y4 and 20Y3. Round to one decimal place. Inventory Turnover 20Y4 fill in the blank 1 20Y3 fill in the blank 2 b. Determine the days' sales in inventory for 20Y4 and 20Y3. Assume 36