5. Kelley, Inc. provided the following account balances for 2018: Cost of Goods Sold (Cost of sales) Beginning Merchandise Inventory Ending Merchandise Inventory AED 1,300,000 330,000 350,000 Calculate the average number of days that inventory was held by Kelley, Inc. during 2018, (Assume 365 days in a year. Round your intermediate calculations and final answer to two decimal places.)_ Days