The balance of Liniey Corporatocis accounts payabie at the beginning of the most recent y. . was $49,000. At the end of the year, the accounts payable balance was $58,000. Linleys sales revenue for the year was $3,140,000, while is cost of goods sold for the year was $1,391,000. Calculate Linley's days' payable outstanding (DPO) for the year. Assume inventory levols are constant Linleys doys' payable outstanding for the year is