Excerpts from Sydner Corporation's most recent balance sheet appear below:

	Year 2			Year 1
Current assets:
Cash	$	140		$	160
Accounts receivable, net		210			230
Inventory		240			200
Prepaid expenses		10			10
Total current assets	$	600		$	600
Total current liabilities	$	360		$	330

Sales on account in Year 2 amounted to $1,390 and the cost of goods sold was $900.

The average sale period for Year 2 is closest to: (Round your intermediate calculations to 2 decimal places.)