A company reported the following financial data for 2024 and 2023: 2024 2023 Sales $ 307,000 $ 298,000 Sales returns and allowances 8,400 4,700 Net sales $ 298,600 $ 293,300 Cost of goods sold: Inventory, January 1 46,000 33,000 Net purchases 134,000 142,000 Goods available for sale 180,000 175,000 Inventory, December 31 58,000 46,000 Cost of goods sold 122,000 129,000 Gross profit $ 176,600 $ 164,300 The average days inventory for 2024 is: