Assume a 365-day year and the following information for a company:
| Current Year | Previous Year | |
| Sales | $12,000 | $10,000 |
| Cost of goods sold | $9,000 | $7,500 |
| Inventory | $1,200 | $1,000 |
| Accounts payable | $600 | $600 |
The firm's days of payables for the current year is closest to:
The number of days of payables =