A partial aging of accounts receivable for Wildhorse Roofing Services is given in the accompanying table. Fill in the missing parts of the following aging schedule for Wildhorse Roofing Services. (Round % of total account answers to 1 decimal place, e.g. 12.590.) Age of Accounts (in days) Value of Account ($) % of Total Account 0-10 $287,550 40.5 11-30 166,850 23.5 31-45 127,800 18 46-60 79,520 11.2 Over 60 48,280 6.8 Total $710,000 100.0% Determine the firm's effective days' sales outstanding. (Round answer to 1 decimal place, e.g. 12.2.) Wildhorse's effective days' sales outstanding is days How does it compare to the industry average of 40 days