Excerpts from Hulkster Company's December 31, 2021 and 2020, financial statements are presented below: 2021 2020 Accounts receivable $ 42,000 $ 37,000 Merchandise inventory 29,000 37,000 Net sales 213,300 200,000 Cost of goods sold 116,000 109,000 Total assets 427,000 406,000 Total shareholders' equity 242,000 226,000 Net income 34,000 29,000 Hulkster's 2021 average days in inventory is (rounded): (Round your intermediate calculations to 2 decimal places.)