Early in 2017, Lausanne Company AG switched to a just-in-time inventory system. Its sales, cost of goods sold, and inventory amounts for 2016 and 2017 are shown below.

__________________________2016                                2017

Sales................................CHF3,120,000........CHF3,713,000

Cost of goods sold...............1,200,000..............1,425,000

Beginning inventory...............180,000...............220,000

Ending inventory...................220,000...............100,000

Determine the inventory turnover and days in inventory for 2016 and 2017. Discuss the changes in the amount of inventory, the inventory turnover and days in inventory, and the amount of sales across the two years.