The financial data of a firm during the past year is as follows: (all values are in millions of dollars) Gross income: 18.6 Total sales: 13.3 Total credit sales: 7.4** Net income: 5.1 Cost of goods sold: 6.5 Total assets: 12.6 Average inventory: 2.9 Average receivables: 3.0 Compute the average inventory in terms of "days of inventory" (= 365 * average inventory / cost of goods sold) (Provide two digits to the right of the decimal point)