Current assets

Cash $1,010,000$

Acc receivable not given

Inventories $1,150,000$

Fixed assets $4,100,000$

TOTAL ASSETS $7,200,000$

Current liabilities

Acc payable not given

Long$-$term debt $2,900,000$

Common stock $1,010,000$

Retained earnings $2,830,000$

TOTAL LIAB and EQUITY $7,200,000$

Income Statement

Sales $21,600,000$

Operating expense $18,140,000$

EBIT $3,460,000$

Interest expense $348,000$

EBT $3,112,000$

Taxes $1,245,000$

Net income $1,867,000$

What is the firm's days sales outstanding?