Refer to the following selected financial information from helpful hardware. Compute the company's days sales in inventory for Year $2.$  

Merchandise inventory 

year $\mathrm{2\; \; \; \; \; Year\; 1}\mathrm{}$

$327,600$ $\mathrm{}\mathrm{ \; \; 2}53,500$ 

Cost of goods sold 

year $\mathrm{2 \; \; \; \; \; year\; 1}\mathrm{}$

$585,000$ $\mathrm{}\mathrm{ \; \; 4}33,100$

$\mathrm{ }$