Required information [The following information applies to the questions displayed below.] Lewis Incorporated and Clark Enterprises report the following amounts for the year. Inventory (beginning) Inventory (ending) Purchases Purchase returns Lewis $32,006 26,000 388,200 23,000 Clark $58,000 68,000 204,000 3. Calculate the average days in inventory for each company. (Round your intermediate calculations to 1 decimal place.)