Calculate the days' sales in inventory. Round to one decimal place:

The comparative financial statements of Warren Corporation are as follows. The market price of Warren Corporation common stock was $5.00 on December 31, 20x2. Warren Corporation Comparative Retained Earnings Statement For the Years Ended December 31, 20x2 and 20X1 20x2 $2,025 300 20x1 $1,850 200 Retained earnings, January 1 Add: Net income for the year Deduct: Dividends: On preferred stock On common stock Retained earnings, January 31 ($15) (10) $2,300 ($15) (10) $2,025 Warren Corporation Comparative Income Statement For the Years Ended December 31, 20x2 and 20x1 Sales Cost of goods sold Gross profit Selling expenses Administrative expenses Total operating expenses Operating income Other revenues Other expense (interest) Income before income tax Income tax expense Net income 20x2 $3,375 (2,360) $1,015 (125) (550) ($675) $340 5 (15) $330 (30) $300 20x1 (2,000) $1,160 $840 (100) 1530) (S630) $210 20 (10) $220 (20) $200 Warren Corporation Comparative Balance Sheet December 31, 20X2 and 20X1 20x2 20x1 Assets Current Assets: Cash Marketable securities Accounts receivable (net) Inventories Prepaid expenses Total current assets Long-term investments Property, plant, and equipment (net) Total assets Liabilities Current liabilities Long-term liabilities Total liabilities Stockholders' Equity Preferred stock, $1.00 stock, $60 par value Common stock, $3 par value Retained earnings Total stockholders' equity Total liabilities and stockholders' equity $600 2,500 400 200 300 $4,000 1,000 5,000 $10,000 $480 1,850 350 100 220 $3,000 2,000 3,000 $8,000 $2,500 1,000 $3,500 $800 975 1,775 900 3,300 2.300 $6,500 $10,000 900 3,300 2,025 $6,225 $8.000