Problem $14-3$ Days' Sales in Inventory $($LG$14-3)$

Dabble, Inc. has sales of $$979,000$ and cost of goods sold of $$520,000.$ The firm had an average inventory of $$45,500.$

What is the length of the days$$ sales in inventory? $($Use $365$ days a year. Round your answer to $2$ decimal places.$)$