JPJ Corp has sales of $ $1\mathrm{.}36$million$,$ accounts receivable of $ $53,000,$ total assets of $ $4\mathrm{.}77$ million$($of which $ $2\mathrm{.}76$ million are fixed$$ assets$),$ inventory of $ $145,000,$ and cost of goods sold of $ $607,000.$ What is$$ JPJ$\text{'}$s accounts receivable$$ days? Fixed asset$$ turnover? Total asset$$ turnover? Inventory$$ turnover?

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

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