Precision Tool

$2012$Income Statement

Net sales$$36,408$Less:$$Cost of goods sold$28,225$Less:$$Depreciation$1,760$Earning before interest and taxes$6,423$Less:$$Interest paid$510$Taxable Income$$5,913$Less:$$Taxes$2,070$Net income$$3,843$

Precision Tool

$2011$ and $2012$Balance Sheets

$2011201220112012$Cash$$2,060$$$1,003$Accounts payable$$7,250$$$8,384$Accounts rec$\mathrm{.}3,4114,218$Long$-$term debt$9,80011,500$Inventory$18,77621,908$Common stock$15,00017,500$Total$$24,247$$$27,129$Retained earning$6,3573,825$Net fixed assets$14,16014,080$Total assets$$38,407$$$41,209$Total liab$$& equity$$38,407$$$41,209$

How many days on average does it take Precision Tool to sell its inventory? $($Use $2012$ values$)$