Novak Piping Company manufactures PVC pipe. The company has provided the following selected financial information: 2020 2021 Accounts receivable $81,000 $61,000 Inventory 91,000 81,000 Total current assets 231,000 261,000 Total assets 591,000 471,000 Current liabilities 51,000 41,000 Total liabilities 161,000 218,073 Net credit sales 371,000 431,000 Cost of goods sold 281,000 326,800 Net income 67,000 73,000 (a) What is Novak' average days to sell inventory for 2021? (Round answer to 1 decimal place, eg. 52.7) Sell inventory days