Eagle Auto Supplies Reported the Following Income Statement for the Year

Eagle Auto Supplies reported the following income statement for the year ended December 31,2018.
$\begin{array}{c}\text {Eagle Auto Supplies }\\\text {Income Statement }\\\text {Year Ended December 31, 2018}\\\begin{array}{|l|r|r|}\hline \text { Sales Revenue } & & \$ 426,500 \\\hline \text { Cost of Goods Sold: } & & \\\hline \text { Beginning Merchandise Inventory } & \$ 36,000 & \\\hline \text { Net Cost of Purchases } & 273,800 & \\\hline \text { Cost of Goods Available for Sale } & 309,800 & \\\hline \text { Less: Ending Merchandise Inventory } & \underline{41,400} & \\\hline \text { Cost of Goods Sold } & & \underline{268,400} \\\hline \text { Gross Profit } & & 158,100 \\\hline \text { Operating Expenses } & & 122,600 \\\hline \text { Net Income } & & \$ 35,500\\\hline\end{array}\end{array}$
Compute inventory turnover rate for the year. (Round to two decimal places.)
Compute days' sales in inventory for the year. (Round to two decimal places.)