Based on the following data for the current year, what is the number of days' sales in inventory (rounded to nearest whole day)?

Sales on account during year	$ 1,204,500
Cost of merchandise sold during year	657,000
Accounts receivable, beginning of year	75,000
Accounts receivable, end of year	85,000
Merchandise inventory, beginning of year	85,600
Merchandise inventory, end of year	98,600