Patton Corporation had the following items on its financial statements for two recent years:

	Year 2		Year 1
Sales	$2,500,000		$2,000,000
Cost of merchandise sold	1,975,000		1,600,000
Cash	500,000		475,000
Temporary investments	150,000		150,000
Accounts receivable (net)	200,000		175,000
Merchandise inventory	325,000		300,000
Accounts payable	450,000		400,000

Based on these data, calculate Patton Corporations number of days sales in inventory for Year 2