average accounts payable cycle. use the following account information to calculate Rian Company's average accounts payable cycle.

	12/31/08	12/31/07	Change
Accounts receivable	36,199	43,796	7,597
Inventory	53,763	58,019	4,256
Accounts payable	26,653	24,795	1,858

2008 selected income statement items for Rian Company

Cash sales $386,000

credit sales $545,000

total sales $931,000

Cost of goods sold $529,095

What is Rian company's average accounts payable cycle?

I have worked really hard to try and figure this out. This is what I have and is not working. Please please help.

=(53763+58019)/2 = 55891

=529095/55891 = 9.47 I think this is were I go wrong

= 365/9.47 I know this is not right, but I don't know what it is. Thanks so much for your help with this.