$\backslash$begin$\{$tabular$\}\{|$l$|$l$|$l$|$l$|\}\backslash$hline $\backslash$multicolumn$\{4\}\{|$c$|\}\{$BALANCE SHEET$\}\backslash \backslash \backslash$hline Cash & $\backslash$$$104046$ & Accounts payable & $\backslash$$$152180\backslash \backslash \backslash$hline Account Receivable & $\backslash$$$197246$ & Long$-$term debt & $\backslash$$$88728\mathrm{.}8\backslash \backslash \backslash$hline Inventory & $\backslash$$$85980$ & & $\backslash \backslash \backslash$hline Machinery $\backslash$& Equipment & $\backslash$$$318775$ & Owner's Equity & $\backslash (\backslash$$$(104046+197246+85980+318775-\backslash )152180-88728\mathrm{.}8)\backslash \backslash \backslash$hline $\backslash$end$\{$tabular$\}$ If the Return on Assets $($ROA$)$ is $69\mathrm{.}31\backslash \%$ and Cost of Goods Sold $53\mathrm{.}44\backslash \%$ of Net Income, calculate the Day's Sales in Inventory. Enter your answer with a whole number $($such as $1234).$