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

46,000 34,000

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.)