The accountant at Storm Inc. gathered the following selected accounting information:

2022 2023

Cash $ 35,000 $33,000

Short-term investments 28,000 29,000

Accounts receivable (net) 33,000 30,000

Inventory 47,000 50,000

Prepaid expenses 7,000 5,500

Accounts payable 55,000 62,000

Salaries payable 10,000 8,000

Income taxes payable 3,000 2,500

Bonds payable (due 2019) 90,000 90,000

Sales 250,000 230,000

Cost of goods sold 180,000 165,000

Compute the days' sales in average receivables for 2022 and 2023. Net accounts receivable on December 31, 2021 was $27,000.