Markus Company's common stock sold for $6.25 per share at the end of this year. The company paid preferred stock dividends totaling $4,400 and a common stock dividend of $1.58 per share this year. It also provided the following data excerpts from this year's financial statements Cash Accounts receivable Inventory Current assets Total assets Current 11abilities Total liabilities Preferred stock Common stock, $1 par value Total stockholders' equity Total liabilities and stockholders' equity. Ending Balance 59,000 $110,000 $ 34,700 $ 253,700 Beginning Balance $ 51,200 76,200 $ $ 237,400 $110,000 $ 959,000 $1,058,600 99,000 $ 114,000 $ 254,000 $ 228,600 $ $ 56,000 $ 128,000 $ 56,000 $128,000 $ 705,000 $830,000 $ 959,000 $1,058,600 Sales (all on account) Cost of goods sold Gross margin This Year $1,310,000 $ 759,800 $ 550,200 Net operating income $ 393,125 Interest expense Net income $ 18,500 $ 234,800 Required: What is the average sale period? (Use 365 days a year. Round your intermediate calculations and final answer to 2 decimal places.) Average sale period days