South Texas Trucking Inc. provides the following year end data:

2018 2017

Cash $54,000 $28,000

Accounts Receivable 40,000 38,000

Merchandise Inventory 70,000 27,000

Property, Plant & Equip. 109,000 93,000

Sales Revenue $370,000

Cost of Goods Sold 140,000

Cost Profit 130,000

Calculate days' sales in inventory for 2018