Based on the following data for the current year, what is the number of days' sales in inventory (rounded to one decimal place)? Assume 365 days a year.

Sales on account during year	$488,776
Cost of goods sold during year	195,985
Accounts receivable, beginning of year	40,588
Accounts receivable, end of year	53,549
Inventory, beginning of year	35,376
Inventory, end of year	40,966