. Excerpts from Stealth Company's December 31, 2021 and 2020, financial statements are presented below: 2021 2020 Accounts receivable $40,000 $36,000 Inventory 28,000 35,000 Net sales 190,000 186,000 Cost of goods sold 114,000 108,000 Total assets 425,000 405,000 Total stockholders equity 240,000 225,000 Net income 32,500 28,000 Stealth Company's 2021 average days in inventory is: (Round your intermediate calculations to 2 decimal places and final answer to 1 decimal place.)