XYZ company presented the following financial information for December 31, 2018 and 2017.

2018

2017

Accounts receivable

$40,000

$36,000

Inventory

28,000

35,000

Net sales

190,000

186,000

Cost of goods sold

114,000

108,000

Total assets

425,000

405,000

Total stockholders' equity

240,000

225,000

Net income

32,500

28,000

2018 average days in inventory is (round intermediate calculation to two decimal places and final answer to one decimal place)