Columbia Sportswear is an outdoor and active lifestyle apparel and footwear company. Assume that last year, Columbia reported cost of goods sold of $941 million. This year, cost of goods sold was $1.146 million. Accounts payable was $174 million at the end of last year and $214 million at the end of this year. Required: 1. For this year, compute the average number of days that Columbia's accounts payable are outstanding. Note: Assume 365 days in a year. Do not round intermediate calculations. Round your final answer to nearest whole number