The following selected account balances were taken from

Buckeye Company's general ledger at January $1,2019$ and

December $31,2022$:

January $1$ December $31$

Accounts receivable $$126,000$ $$139,000$

Inventory $$163,000131,000$

The following information was taken from Buckeye Company's

$2022$ income statement:

Sales revenue $$967,250$

Cost of goods sold $$429,240$

Salaries expense $$211,390$

Income tax expense $ $97,986$

Net income $$228,634$

Calculate the average number of days that elapse between

Buckeye Company buying their inventory from suppliers

and then selling the inventory to customers.