The following is information for Palmer Company.

Year $3$ Year $2$ Year $1$

Cost of goods sold $ $638,825$ $ $421,650$ $ $386,300$

Ending inventory $96,90087,25092,000$

Use the above information to compute inventory turnover for Year $3$ and Year $2,$ and its days' sales in inventory at December $31,$ Year $3$ and Year $2.$ From Year $2$ to Year $3,$ did Palmer improve its $($a$)$ inventory turnover and $($b$)$ days' sales in inventory?