Balance Sheets (Summarized) Year End Year End 2018 2017 2018 2017 Current assets: Current liabilities: Cash $ 12,000 $ 8,000 Accounts payable 18,000 $ 19,500 Marketable securities 23,000 12,000 Other current liabilities 105,000 107,000 55,000 69,000 Long-term liabilities 20,000 21,000 Accounts receivable, net Inventory 191,000 187,000 Other current assets 2,000 2,000 Stockholders' equity 140,000 140,500 Long-term assets 10,000 Total assets $ 283,000 $ 288,000 Total liabilities and equity $ 283,000 $ 288,000 Income Statement (partial): 2018 Sales revenue $ 868,000 Swenson's quick (acid-test) ratio is considered fairly weak. b) Select the formula and calculate Swenson's days' sales outstanding for 2018. (Round interim calculations to two decimal places, XX.XX. Round the days' sales outstanding up to the next whole day.) Days' sales outstanding