Sow Tire, Inc., has sales of $1,442,000 and cost of goods sold of $1,242,000. The firm had a beginning inventory of $96,200 and an ending inventory of $78,000.

What is the length of the days sales in inventory? (Use 365 days a year. Use ending inventory rather than average inventory. Round your answer to 2 decimal places.)

Days' sales in inventory

days