The balance sheet and income statement for Cruise Corporation are as follows: Balance Sheet as of December 31, 2020 ASSETS LIABILITIES & EQUITY Cash & marketable securities $2,000 Accounts payable $30,000 Accounts Receivable 35,000 Taxes payable 9,000 Inventory 15,000 Short-term borrowings 12,000 Total current assets $52,000 Total current liabilities $51,000 Net P,P & E $448,000 Long-term debt $200,000 TOTAL ASSETS $500,000 Total liabilities $251,000 Common stock at par $80,000 Additional paid-in capital $30,000 Retained earnings $139,000 TOTAL LIABILITIES & EQUITY $500,000 Income Statement for the year ending December 31, 2020 Sales $800,000 Cost of goods sold 560,000 Gross profit $240,000 S, G & A 100,000 Operating profit $140,000 Interest expense 11,660 Earnings b4 tax $128,340 Income tax 39,785 Net Income $88,555 Cruises stock was selling for $7 a share at the end of 2020, and there were 95 thousand shares outstanding. Cruise paid dividends of $0.05 a share in 2020 . Approximately how many days are Cruises customers taking to pay their bills? Assume a 365-day year