A company reported the following financial data for $2024$ and $2023$:

$20242023$

Sales $ $305,000$ $ $284,000$

Sales returns and allowances $9,0006,000$

Net sales $ $296,000$ $ $278,000$

Cost of goods sold:

Inventory, January $143,00036,000$

Net purchases $152,000146,000$

Goods available for sale $195,000182,000$

Inventory, December $3157,00043,000$

Cost of goods sold $138,000139,000$

Gross profit $ $158,000$ $ $139,000$

The average days inventory for $2024$ is:

Note: Round your final answer to the nearest whole number.