What is the firm's days sales outstanding? Pettijohn Inc.

The balance sheet and income statement shown below are for Pettijohn Inc. Note that the firm has no amortization charges, it does not lease any assets, none of its debt must be retired during the next $5$ years, and the notes payable will be rolled over.

Balance Sheet $($Millions of $$)$

Assets

$2016$

Cash and securities

$ $1,554\mathrm{.}0$

Accounts receivable

$9,660\mathrm{.}0$

Inventories

$13,440\mathrm{.}0$

Total current assets

$$24,654\mathrm{.}0$

Net plant and equipment

$17,346\mathrm{.}0$

Total assets

$$42,000\mathrm{.}0$

Liabilities and Equity

Accounts payable

$ $7,980\mathrm{.}0$

Notes payable

$5,880\mathrm{.}0$

Accruals

$4,620\mathrm{.}0$

Total current liabilities

$$18,480\mathrm{.}0$

Long$-$term bonds

$10,920\mathrm{.}0$

Total liabilities

$$29,400\mathrm{.}0$

Common stock

$3,360\mathrm{.}0$

Retained earnings

$9,240\mathrm{.}0$

Total common equity

$$12,600\mathrm{.}0$

Total liabilities and equity

$$42,000\mathrm{.}0$

Income Statement $($Millions of $$)$

$2016$

Net sales

$$58,800\mathrm{.}0$

Operating costs except depr'n

$$55,274\mathrm{.}0$

Depreciation

$ $1,029\mathrm{.}0$

Earnings bef int and taxes $($EBIT$)$

$ $2,497\mathrm{.}0$

Less interest

$1,050\mathrm{.}0$

Earnings before taxes $($EBT$)$

$ $1,447\mathrm{.}0$

Taxes

$ $314\mathrm{.}0$

Net income

$ $1,133\mathrm{.}0$

Other data:

Shares outstanding $($millions$)$

$175\mathrm{.}00$

Common dividends

$ $509\mathrm{.}83$

Int rate on notes payable & L$-$T bonds

$6\mathrm{.}25\%$

Federal plus state income tax rate

$21\mathrm{.}7\%$

Year$-$end stock price

$$77\mathrm{.}69$