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Barnett Company Had the Following Records 20222021 Ending inventory $32,650$30,490 Cost of qoods sold 306,300313,600\begin{array}{lll}&2022&2021\\\text { Ending inventory } & \$ 32,650 & \$ 30,490 \\\text { Cost of qoods sold } & 306,300 & 313,600\end{array}

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Barnett Company had the following records: 20222021 Ending inventory $32,650$30,490 Cost of qoods sold 306,300313,600\begin{array}{lll}&2022&2021\\\text { Ending inventory } & \$ 32,650 & \$ 30,490 \\\text { Cost of qoods sold } & 306,300 & 313,600\end{array} What is Barnett's average days in inventory for 2022? (rounded)


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