The following financial information isfor Chesapeake Corporationarefor 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

60,000

36,000

Current Liabilities

76,000

42,000

Net Sales (all credit)

550,000

485,000

Cost of Goods Sold

290,000

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.)