Working capital is calculated by taking$($a$)$ Calculate the inventory turnover, days in inventory, and gross profit rate for $2027$ and $2026.($Round inventory turnover and gross

profit rate answers to $1$ decimal place, e$.$g$.52\mathrm{.}7$ and other answers to $0$ decimal places, e$.$g$.125.$ Use $365$ days for calculation.$)$

current assets minus current liabilities.

current assets times current liabilities.

current assets plus current liabilities.

current assets divided by current liabilities.