A company has inventory balance of $21,850, accounts receivable of $8,577, and accounts payable of $13,217. If the credit sales are $167,238 and cost of goods sold are $114,852, what is the company's cash (conversion) cycle in number of days? (Use ending balances and assume 365 days in a year.) 38.85 39.90 40.95 42.00 43.05