Zocco Corporation has an inventory conversion period of 69 days, an average collection period of 37 days, and a payables deferral period of 35 days. Assume there are 365 days in a year for your calculations.

a. How many times per year does Zocco turn over its inventory? Assume that cost of goods sold is 75% of sales. (Round your answer to two decimal places.) ________ times