The following financial information is for Chesapeake Corporation are for the fiscal years ending 2018 & 2017 (all balances are normal):

Item/Account	2018	2017
Cash	$35,000	$24,000
Accounts Receivable	56,000	52,000
Inventory	44,000	46,000
Current Liabilities	76,000	42,000
Net Sales (all credit)	550,000	485,000
Cost of Goods Sold	340,000	265,000

Use this information to determine the number of days in inventory for 2018: (Use a 365 day year. Round & enter your answers to one decimal place and enter the value.)