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The following annual account balances are taken from ProTeam Sports at December 31. 2011 2010 Accounts receivable $ 75,692 $ 70,484 Net Sales 2,591,933 2,296,673

The following annual account balances are taken from ProTeam Sports at December 31.

		2011		2010
Accounts receivable	$	75,692	$	70,484
Net Sales		2,591,933		2,296,673 h

What is the number of days

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