Excerpts from Hulkster Company's December $31,2024$ and $2023,$ financial statements are presented below:

$20242023$

Accounts receivable $ $68,000$ $ $50,000$

Merchandise inventory $42,00063,000$

Net sales $259,600245,000$

Cost of goods sold $142,000122,000$

Total assets $453,000419,000$

Total shareholders' equity $268,000239,000$

Net income $53,50042,000$

Hulkster's $2024$ average days in inventory is closest to$?$