American Bacon Inc. financial statements are presented in the table below. Based on the information in the table, and using a 365-day year, calculate Average Day's Purchases. Round the answers to two decimal places.

Balance Sheet December 31, 2010

Cash and marketable securities $102,000 Accounts payable$287,000

Accounts receivable $299,000 Notes payable$61,200

Inventories $628,000 Accrued expenses$51,900

Prepaid expenses $10,300 Total current liabilities$400,100

Total current assets $1,039,300 Long-term debt$415,000

Gross fixed assets $1,502,000 Par value and paid-in-capital $376,000

Less: accumulated depreciation $312,000 Retained Earnings $1,038,200

Net fixed assets$1,190,000 Common Equity1,414,200

Total assets $2,229,300 Total liabilities and owner's equity$2,229,300

Income statement, Year of 2010

Net sales (all credit) $6,387,700.00

Less: Cost of goods sold $4,726,898.00

Selling and administrative expenses $345,000.00

Depreciation expense $148,000.00

EBIT $1,167,802.00

Interest expense $50,600.00

Earnings before taxes $1,117,202.00

Income taxes $446,880.80

Net income $670,321.20