Use the table for the question(s) below. Consider the following balance sheet: Luther Corporation Consolidated Balance Sheet December 31, 2019 and 2018 (in $ millions) Assets 2019 2018 Liabilities and 2019 2018 Stockholders' Equity Current Assets Current Liabilities Cash 63.6 58.5 Accounts payable 87.6 73.5 Accounts receivable 55.5 39.6 Notes payable/ 10.5 9.6 short-term debt Inventories 45.9 42.9 Current maturities of 39.9 36.9 long-term debt Other current assets 6.0 3.0 Other current liabilities 6.0 120 Total current assets 171.0 144.0 Total current liabilities 144.0 132.0 Long-Term Assets Long-Term Liabilities Land 66.6 62.1 Long-term debt 239.7 168.9 Buildings 109.5 91.5 Capital lease obligations Equipment 119.1 99.6 Total Debt 239.7 168.9 Less accumulated (56.1) (52.5) Deferred taxes 22.8 22.2 depreciation Net property, plant, and 239.1 200.7 Other long-term liabilities equipment Goodwill 60.0 -- Other long-term assets 63.0 42.0 Total long-term liabilities Total liabilities 262.5 191.1 406.5 323.1 Total long-term assets 362.1 242.7 Stockholders' Equity 126.6 63.6 Total Assets 533.1 386.7 Total liabilities and 533.1 386.7 Stockholders' Equity Luther Corporation's total sales for 2019 were $610.1 million, and gross profit was $109.0 million. Inventory days for 2019 is closest to: