Sales for the year were $85,000 and cost of goods sold were $68,000.

The balance sheet at the end of the year is given below:

Assets			Liabilities and Equity
Cash	8,000		Accounts payable	16,000
Accounts receivable	7,000		Current liabilities	16,000
Inventory	38,000		Long-term debt	95,000
Current assets	53,000		Total liabilities	111,000
Machines	34,000		Paid-in capital	20,000
Real estate	80,000		Retained earnings	36,000
Net fixed assets	114,000		Equity	56,000
Total assets	167,000		Total liab. & equity	167,000

What is the firm's days of sales outstanding?