A company's assets consist of $15,775 of cash, $45,865 of accounts receivable, $87,234 of inventory, and $89,556 of plant and equipment. Its liabilities consist of $23,667 of accounts payable, $12,667 of accruals, and $66,191 of long-term debt.

The company's annual sales are $357,445, it paid $8,605 of interest, its earnings before taxes are $37,863, and its net income is $24,611. What are the company's days of sales outstanding?