Given below are comparative balance sheets and an income statement for Claret Corporation.

CLARET CORPORATION Balance Sheets - 2018
	Dec. 31				Jan. 1
Cash	$	16,100			$	16,100
Accounts receivable		47,450				38,700
Inventory		33,000				36,900
Equipment (net)		57,700				66,800
	$	154,250			$	158,500
Accounts payable		26,500				29,100
Dividends payable		8,300				4,400
Long-term note payable		14,800				14,800
Capital stock, $5 par		73,300				73,300
Retained earnings		31,350				36,900
	$	154,250			$	158,500

CLARET CORPORATION Income Statement For the year ended 2018
Sales	$	229,300
Cost of goods sold		(137,590	)
Gross profit on sales	$	91,710
Operating expenses		(75,918	)
Operating income	$	15,792
Interest expense and income taxes		(9,350	)
Net income	$	6,442

All sales were made on account. Cash dividends declared during the year totaled $11,992.

Claret Corporation's inventory turnover for 2018 is: