Splish Brothers Merchants reported the following on its income statement for the fiscal year ended December 31, 2021 and 2020. 2021 $496,060 2020 $475,390 Sales Cost of goods sold Beginning inventory Net purchases Ending inventory Cost of goods sold Gross profit Operating expenses Profit 146,480 345,990 (138,774) 353,696 142,364 87,568 $54,796 154,124 322,960 (146,480) 330,604 144,786 89,168 $55,618 Calculate the days sales in inventory for Splish Brothers for 2021 and 2020. (Round answers to 0 decim and use 365 days for calculation.) 2021 2020 Days sales in inventory days days