Kelley, Inc. provided the following account balances for 2018:

Cost of Goods Sold (Cost of Sales) $1,300,000
Beginning Merchandise Inventory 340,000
Ending Merchandise Inventory 640,000

Calculate the average number of days Kelley, Inc. held inventory during 2018. (Assume 365 days in a year. Round your intermediate calculations and final answer to two decimal places.)