IPJ Corp has sales of $$1\mathrm{.}43$ million, accounts receivable of $$53,000,$ total assets of $$5\mathrm{.}24$ million $($of which $$2\mathrm{.}95$ million are fixed assets$),$ inventory of $$150,000,$ and cost of goods sold of $$602,000.$ What is JPJ$\text{'}$s accounts receivable days?

Fixed asset turnover? Total asset turnover? Inventory turnover?

What is JPJ$\text{'}$s accounts receivable days?

JPJ$\text{'}$s a$$ounts receivable days are days. $($Round to two decimal places.$)$