Based on the following data for the current year, what is the number of days' sales in inventory?

Net sales on account during year	$482,979
Cost of goods sold during year	190,904
Accounts receivable, beginning of year	40,564
Accounts receivable, end of year	47,111
Inventory, beginning of year	38,881
Inventory, end of year	41,071

Do not round interim calculations. Round your final answer up to the nearest whole day.