WalkerCo reported cost of goods sold of $1,325. Inventory at the beginning of the year was $368 and at the end of the year $472. The LIFO reserve at the beginning of the year was $114 and at the end of the year $141. Calculate the days' sales in inventory based solely on the data reported on the balance sheet and income statement (i.e., ignore any adjustment for LIFO) . Present your answer rounded to one decimal place, e.g., 20.0.