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Tinker's cost of goods sold in the year of sale ( 2 0 2 2 ) was $ 7 6 0 , 0 0 0

Tinker's cost of goods sold in the year of sale (2022) was $760,000 and 2021 cost of goods sold was $780,000. The inventory at the end of 2022 was $189,000 and at the end of 2021 the inventory was $209,000.
Tinker's average number of days to sell its inventory during 2022 is closet to:
Note: Use 365 days a year. Do not round intermediate calculations.
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