Alang Besar Bhd, a manufacturing entity, has the following balances at 30 April 2023 : Extract from financial statements: $ 000

Trade receivables 216,000 Trade payables 97,000

Revenue (all credit sales) 992,000

Cost of sales 698,000

Purchases in year 30,000

Inventories at 30,000

April 2023:

Raw materials 111,000

Work in progress 63,000

Finished goods 102,000

Required:

Calculate Alang Besar's working capital cycle.