The balance of Lang Corporation's accounts payable at the beginning of the most recent year was $54,000. At the end of the year, the accounts payable balance was $59,000. Lang's sales revenue for the year was $3,200,000, while its cost of goods sold for the year was $1,525,500. Calculate Lang's days' payable outstanding (DPO) for the year. Assume inventory levels are constant throughout the year. If the credit terms from Lang's suppliers are n/30, how would you interpret Lang's DPO? (Round the DPO to two decimal places, X.XX.) Lang's days' payable outstanding for the year is