Calculate the payable days for 2021. No days just numbers (eg 35 days is answered as 35)

j) Calculate the payable days for 2020. No days just numbers (eg 35 days is answered as 35)

Which year is performing better?

Pleat Limited
Statement of Profit and Loss for the year ended 31 December
	2021	2021	2020	2020
Sales		2,435,600		2,225,400
Less: Cost of Sales
Opening Inventory	110,356		105,466
Purchases	1,753,632		1,535,526
Closing Inventory	-114,500		-110,356
		1,749,488		1,530,636
Gross Profit		686,112		694,764
Less: Expenses		438,408		422,826
Net Profit for the year		247,704		271,938

                                                                                                                                                   

Plant Limited
Statement of Financial Position as at the 31st December
	2021	2021	2020	2020
Non Current Assets
Land & Buildings		1,520,000		1,182,123
Plant & Machinery		302,500		385,000
		1,822,500		1,567,123
Current Assets
Bank	12,350		10,222
Trade Receivables	133,958		133,524
Inventory	114,500		110,356
		260,808		254,102
Total Assets		2,083,308		1,821,225
Equity & Liabilities
Equity & Reserves
Ordinary Share Capital		1,000,000		1,000,000
Retained Earnings		889,134		641,430
		1,889,134		1,641,430
Current Liabilities
Trade Payables	184,131		171,979
PAYE Liability	6,543		4,566
Accruals	3,500		3,250
		194,174		179,795
Total Equity & Liabilities		2,083,308		1,821,225