Simon Company's year-end balance sheets follow At December 31 Assets Cash Accounts receivable, net Merchandise inventory Prepaid expenses Plant assets, net Total assets Liabilities and Equity Accounts payable Long-term notes payable secured by s 31,800 S 35,625 37,800 89,50862,50850,2e0 112,50082,50054,00e 5,900 278.508 255,800230,500 10,7009,375 $523,800 $445,ea 377,580 $129,900 s 75,25e s 51,250 mortgages on plant assets Common stock, $10 par value Retained earnings Total liabilities and equity 98,508 101,50883,500 163, 508 163,500163, 508 131,100184,75079, 258 $523,000 $445,000 $ 377,500 The company's income statements for the years ended December 31, 2017 and 2016, follow. Assume that all credit For year Ended December 31 2017 Sales Cost of goods sold Other operating expenses Interest expense Income taxes Total costs and expenses Net income $673,588 s 532,800 $411,225 209,550 12,100 9,525 $345, 588 134,980 13,300 8,845 642,400 s 31.10a S 1.9a 32,10582,625 s 29,375 S 1.88 Earnings per share (4) Compute days' sales in inventory. Days' Sales In Inventory Choose Numerator: / Choose Denominator x DaysDays' Sales in Inventory Days' sales in inventory 2017: 2016: o days 0 days