Suppose Cash = $56, A/R = $153, Inventory = $292, Revenue = $1,780, and Tax Rate = 38% in the balance sheet and income statement given above. What is the firm's days of sales in cash (DSC)?

BALANCE SHEET (12/31) (01/01 to 12/31) ASSETS ($000) LIABILITIES ($000) Income Statement ($000) Cash . A/P 229 Revenue A/R S-T Debt COGS 1,222 Inventory Other CL 24 Gross Profit Current Assets CL 260 S&A 425 Fixed Assets 126 L-T Debt EBIT Total Liabilities 324 Interest Equity EBT Total Assets Total Liab. & Equity Taxes Net Income