Your job involves financial modeling.You gather the following information from pro forma financial statements for the upcoming year.

Sales $180,000

Cost of goods sold$120,000

Accounts payable$19,000

Accounts receivable $27,000

Total assets$72,000

Inventory$16,000

After building in many other assumptions, your preliminary analysis indicates that the external financing needed (EFN) for the coming year will be $7,000.

Calculate the average days payable (ADP) that was assumed when deriving the initial amount of EFN (i.e., $7,000) from the preliminary model.