Guava, Inc. provides the following data: 20X9 20X8 Cash $27,000 $23,000 Accounts Receivable, Net 38,000 39,000 Merchandise Inventory 60,000 25,000 Property, Plant, and Equipment, Net 124,000 94,000 Total Assets $249,000 $181,000 For the year ending December 31, 20X9: Net Credit Sales $270,000 Cost of Goods Sold (140,000) Gross Profit $130,000 Calculate the days' sales in inventory for 20X9