Carla Vista Medical manufactures hospital beds and other institutional furniture. The company's comparative balance sheet and income statement for 2019 and 2020 follow. Carla Vista Medical Comparative Balance Sheet As of December 31 2020 2019 Assets Current assets Cash $399,000 $417,350 Accounts receivable, net 1,082,000 776,400 Inventory 738,000 681,000 Other current assets 381,300 247,100 Total current assets 2,600,300 2,121,850 Property, plant, & equipment, net 8,619,910 8,440,065 Total assets $11,220,210 $10,561,915 Liabilities and Stockholders' Equity Current liabilities $3,159,000 $2,846,000 Long-term debt 3,702,700 3,892,700 Total liabilities 6,861,700 6,738,700 Preferred stock, $5 par value 58,900 58,900 Common stock, $0.25 par value 104,600 103,850 Retained earnings 4,195,010 3,660,465 Total stockholders' equity 4,358,510 3,823,215 Total liabilities and stockholders' equity $11,220,210 $10,561,915 Carla Vista Medical Comparative Income Statement and Statement of Retained Earnings For the Year 2020 2019 Sales revenue (all on account) $10,177,200 $9,613,900 Cost of goods sold 5,611,750 5,298,700 Gross profit 4,565,450 4,315,200 Operating expenses 2,840,300 2,634,100 Net operating income 1,725,150 1,681,100 Interest expense 300,300 308,650 Net income before taxes 1,424,850 1,372,450 Income taxes (30%) 427,455 411,735 Net income $997,395 $960,715 Dividends paid Preferred dividends 29,500 29,550 Common dividends 433,350 413,100 Total dividends paid 462,850 442,650 Net income retained 534,545 518,065 Retained earnings, beginning of year 3,660,465 3,142,400 Retained earnings, end of year $4,195,010 $3,660,465 Calculate average days to sell inventory for 2020. (Round answer to O decimal places, e.g. 25. Use 365 days for calculation.) Average days to sell inventory days