Tinker’s cost of goods sold in the year of sale (2016) was $920,000 and 2015 cost of goods sold was $940,000. The inventory at the end of 2016 was $205,000 and at the end of 2015 the inventory was $225,000. Tinker’s average number of days to sell its inventory during 2016 is closest to: (Use 365 days a year. Do not round intermediate calculations.)