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In its most recent annual report Hewlett-Packard reported sales of $74,035 million and cost of goods sold of $56,186 million. Accounts payable at the beginning of the year was $13,151 million and at the end of the year $14,317 million. Inventory at the beginning of the year was $5,272 million and at the end of the year $5,914 million. Calculate the average days' sales in payables for the year. Present your answer to one decimal place. e.g. 20.0.

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