Shannon Corporation had profit of $250,000 and paid dividends to common shareholders of $50,000 in 2021. The weighted average number of shares issued in 2021 was 50,000 shares. Shannon Corporation's common shares are selling for $40 per share on the Toronto Stock Exchange. Shannon Corporation reported the following data for 2021 and 2020 :

	2021	2020
Cash	$141,000	$122,000

Accounts Receivable, Net

137,000

166,000

Merchandise Inventory	71,000	54,000
Property, Plant, and Equipment, Net	210,000	121,000

For the year ending December 31, 2021:

Net Credit Sales	$630,000
Cost of Goods Sold	(480,000)
Gross Profit	$150,000

What was Shannon Corporation's days' sales in receivables for 2021?

1.