MARINA Company reports the following for 2020 of Sales Revenue: $10,000,000 Cost of Sales: $1,500,000 Inventory on 1 January 2020: $4,000,000 Inventory on 31 December 2020: $6,000,000 Receivables on 1 January 2020: $3,000,000 Receivables on 31 December 2020: $2,500,000 Payables on 1 January 2020: $1,000,000 Payables on 31 December 2020: $1,500,000 MARINA Company uses average statement of financial position figures (rather than end of period figures) when calculating ratios. What is the Days of Inventory on Hand for MARINA Company for 2020? (round to two decimal places). Assume 365 days per year