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In its most recent annual report Hewlett-Packard reported sales of $72,867 million and cost of goods sold of $57,286 million. Accounts payable at the beginning

In its most recent annual report Hewlett-Packard reported sales of $72,867 million and cost of goods sold of $57,286 million. Accounts payable at the beginning of the year was $13,231 million and at the end of the year $14,243 million. Inventory at the beginning of the year was $5,108 million and at the end of the year $5,704 million. Calculate the average days' sales in payables for the year. Present your answer to one decimal place. e.g. 20.0.

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