Use the following information to answer this question. Samuelson, Inc. 2011 Income Statement ($ in millions) Net sales Cost of goods sold Depreciation Earnings before interest and taxes Interest paid Taxable income Taxes Net income $10,160 8,210 510 $ 1,440 122 $ 1,318 461 $ 857 Cash Accounts rec. Inventory Total Net fixed assets Total assets Samuelson, Inc. 2010 and 2011 Balance Sheets ($ in millions) 2010 2011 $ 320 $ 350 Accounts payable 1,180 1,080 Long-term debt 2,080 1,830 Common stock $3,580 $3,260 Retained earnings 3,590 4,240 $7,170 $7,500 Total liab. & equity 2010 2011 $1,730 $1,610 1,190 1,390 3,520 3,520 730 980 $ 7,170 $7,500 What is the average days in inventory? Use values from the balance sheet of 2010 if needed