In 2021 Super Mega Storm, Inc. has $8,463,286 in credit sales, $437,635 in Accounts Receivable, $201,172 in Accounts Payable, and $778,660 in Inventories. Cost of Goods Sold that year was $2,490,229. Use 365-days a year.

Calculate Days' Payables Outstanding (Using Cost of Goods Sold).