The following information is taken from Hogan Company's December 31 balance sheet:

cash and cash equivalents	8,419
accounts recievable	70,422
merchindise inventory	60,362
prepaid expenses	4,100
Accounts payable	14,950
notes payable	86,638
other current liabilities	9,500

If net credit sales and cost of goods sold for the current year were $612,000 and $367,200 respectively, the firm's days' sales ucollected for the year is? (Use 365 days a year.)