The following balance sheet information is provided for Patton Company: Assets Cash Accounts receivable Inventory Year 2 $ 3,300 Year 1 $ 2,900 12,800 29,500 14,800 36,500 Assuming Year 2 cost of goods sold is $373,000, what is the company's average days to sell inventory? (Use 365 days in a year. Do not round your intermediate calculations.)