Anthony Thomas Candies (ATC) reported the following financial data for 2018 and 2017: 2018 $310,000 8,100 $301,900 2017 $296,000 5,000 $291,000 Sales Sales returns and allowances Net sales Cost of goods sold: Inventory, January 1 Net purchases Goods available for sale Inventory, December 31 Cost of goods sold Gross profit 58,000 137,000 195,000 70,000 125,000 $176,900 20,000 134,000 154,000 58,000 96,000 $195,000 The average days inventory for ATC (rounded) for 2018 is