Canadian Bacon Inc. financial statements are presented in the table below. Based on the information in the table, and using a 365-day year, calculate Average Days Cost of Goods Sold. Round the answers to two decimal places Balance Sheet December 31, 2014 Cash and marketable securities $132,000 Accounts payable $399,000 Accounts receivable $311,000 Notes payable $98,500 Inventories $512,000 Accrued expenses $89,300 Prepaid expenses $11,300 Total current liabilities $586,800 Total current assets $966,300 Long-term debt $799,400 Gross fixed assets $2,104,000 Par value and paid-in-capital $298,000 Less: accumulated depreciation $398,000 Retained Earnings $988,100 Net fixed assets $1,706,000 Common Equity 1,286,100 Total assets $2,672,300 Total liabilities and owners equity $2,672,300 Income Statement, Year of 2014 Net sales (all credit) $4,276,600.00 Less: Cost of goods sold $3,292,982.00 Selling and administrative expenses $349,000.00 Depreciation expense $148,000.00 EBIT $486,618.00 Interest expense $49,600.00 Earnings before taxes $437,018.00 Income taxes $174,807.20 Net income $262,210.80