A company has inventory balance of $26,169, accounts receivable of $10,432, and accounts payable of $15,226. If the credit sales are $194,874 and cost of goods sold are $139,527, what is the company's cash (conversion) cycle in number of days? (Use ending balances and assume 365 days in a year.)

Options:

	36.84
	37.84
	38.84
	39.83
	40.83