Based on the following data for the current year, what is the number of days' sales in inventory? Assume 365 days a year Sales on account during year Cost of merchandise sold during year Accounts receivable, beginning of year Accounts receivable, end of year Inventory, beginning of year Inventory, end of year 071.5 67.0 0134.1 62.6 $510,310 205,785 47,730 54,333 35,288 40,328