12.3 - Cash Cycle Libscomb Technologies' annual sales are $5,656,422 and all sales are made on credit, it purchases $3,247,942 of materials each year (and this is its cost of goods sold). Libscomb also has $526,940 of inventory, $510,864 of accounts receivable, and beginning and ending of year $414,214 and $487,897 accounts payables (respectively). Assume a 365 day year.

What is Libscombs Cash Cycle (in days)?