JPJ Corp has sales of $$1\mathrm{.}35$ million, accounts receivable of $$45,000,$ total assets of $$4\mathrm{.}97$ million $($of which $$2\mathrm{.}85$ million are fixed assets$),$ inventory of $$154,000,$ and cost of goods sold of $$596,000.$ What is JPJ$\text{'}$s accounts receivable days? Fixed asset turnover? Total asset turnover? Inventory turnover? If JPJ is able to increase sales by $11\mathrm{.}5\%$ but keep its total and fixed asset growth to only $4\mathrm{.}1\%,$ what will its new asset furnover ratios be$?$ Assume a $365-$day year.

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

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