Sure. It doesn’t account for leap year either. Neither does OP’s subject. Does that make the original question wrong?

Most of the comments in this thread are discussing rounding. It’s why I started out with “anyone that finds this thread useful…” are also likely to also find it useful to know that 13 period accounting is a real thing and very related to the original subject.

if we moved to a system of 13 months in a year a lot of things in life would be much simpler to calculate.