Fisher Bоdy аnd Fender, Inc. hаs аn inventоry cоnversion period of 73 days, an average collection period of 47 days, and a payables deferral period of 30 days. Assume that cost of goods sold is 80% of sales. Assume a 365-day year. Do not round intermediate calculations. How many times per year does Fisher turn over its inventory? Round your answer to two decimal places.