Use the following information regarding Sheffield Corp. and Whispering Winds Corp. to answer the question "Which amount is equal to Sheffield Corp. "days in inventory" for 2017 (to the closest decimal place)?" Sheffield Corp. Year Inventory Turnover Ratio Ending Inventory 2015 $26340 2016 8. 01 $29890 2017| 7.7 | $30100 Whispering Winds Corp. || 2015 2016 $25860 $24750 $22530 6.4 6.9 ||2017|| | 47.4 days 57.0 days 52.9 days 46 days