Refer to the following selected financial information from McCormik, LLC. Compute the company's days' sales in inventory for Year 2. (Use 365 days a year.)

	Year 2			Year 1
Cash	$	38,600		$	33,350
Short-term investments		101,000			65,500
Accounts receivable, net		91,000			85,000
Merchandise inventory		126,500			130,500
Prepaid expenses		13,200			10,800
Plant assets		393,500			343,500
Accounts payable		107,900			113,300
Net sales		716,500			681,500
Cost of goods sold		395,500			380,500

116.7.

51.5.

84.0.

44.8.

46.4.