WalkerCo reported cost of goods sold of $1,723. Inventory at the beginning of the year was $368 and at the end of the year $452. The LIFO reserve at the beginning of the year was $100 and at the end of the year $115. 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.