ABC Company currently has a cash cycle of 140 days. The company went through a management change. The new management has changed the working capital policies for the company. The new policies will decrease the inventory period by 16 days, decrease the accounts receivable period by 40 days, and decrease the accounts payable period by 36 days. Calculate the number of days in the new cash cycle after the above changes become effective? That is, what is the new cash cycle