The following information is available for Splish Brothers Inc. for three recent fiscal years. 2017 2016 2015 Inventory $ 559,911 $ 561,357 $ 335,406 Net sales 1,912,758 1,712,220 1,297,789 Cost of goods sold 1,577,885 1,271,302 963,298 Calculate the inventory turnover, days in inventory, and gross profit rate for 2017 and 2016. (Round inventory turnover to 1 decimal place, e. g. 5.2, days in inventory to 0 decimal places, e. g. 125 and gross profit rate to 1 decimal place, e. g. 5.2%.) 2017 2016 Inventory Turnover 2.8 times 2.3 times Days in Inventory 130 days 159 days Gross Profit Rate % %