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.
$\begin{array}{c}\text { Smithson Electrical Fixtures}\\\text { Income Statement }\\\text { Year Ended December 31, 2018}\\\begin{array}{|l|r|r|}\hline\text { Sales Revenue } & & \$ 426,500 \\\hline \text { Cost of Goods Sold } & & \\\hline \text { Beginning Merchandise Inventory } & \$ 36,000 & \\\hline \text { Net Cost of Purchases } & \underline{273,800} & \\\hline \text { Cost of Goods Available for Sale } & 309,800 &\\\hline \begin{array}{l}\text { Less: Ending Mercha } \\ \text { Inventory }\end{array} & 41,400 & \\\hline \text { Cost of Goods Sold: } & & 268,400 \\\hline \text { Gross Profit } & & 158,100\\\hline \text { Operating Expenses } & & 122,600 \\\hline \text { Net Income } & & \$35,500\\\hline\end{array}\end{array}$

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.)