Anthony Thomas Aggregates (ATA) reported the following financial data: Sales $305,000 Sales returns and allowances 9.000 Net sales $296.000 Cost of goods sold: Inventory, January 1 43,000 Net purchases 152.000 Goods available for sale 195,000 Inventory, December 31 57.000 Cost of goods sold 138.000 Gross profit $158.000 Compute ATA's average number of days in inventory. Show computations for partial credit