The financial statements of EarthCare Landscaping include the following items:

Balance Sheet	2020	2019
Cash	$81000	$65000
Short-term investments	26000	12000
Net receivables	65000	70000
Inventory	112000	88000
Prepaid expenses	1200	1500
Total current assets	$285200	$236500
Total current liabilities	45000	52000
Income Statement
Net sales	$694000	$594000
Cost of goods sold	$494000	$385000
Net income	$49000	$28000
Cash Flow Statement:
Net cash provided by operations	$65000	$49000

Required:

The owners of EarthCare Landscaping are concerned with how quickly their company's inventory is selling. They want specifically to know on average how long (in days) that it is taking to sell its inventory. Calculate one ratio for 2020 that will provide the owners with the information they need. Do not round your answer on any interim steps. Round your final answer to 2 decimal places.