The following financial information isfor Chesapeake Corporationarefor the fiscal years ending 2018 & 2017 (all balances are normal):

Item/Account

2018

2017

Cash

2018-$35,000

2017-$24,000

Accounts Receivable

2018-56,000

2017-52,000

Inventory

2018-48,000

2017-42,000

Current Liabilities

2018-76,000

2017-42,000

Net Sales (all credit)

2018-550,000

2017-485,000

Cost of Goods Sold

2018-350,000

2017-265,000

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.)