Average collection

cycle.

Use the following account information to find the average collection cycle for Rian Company.

2013 and 2014 Selected Balance Sheet Accounts of Rian Company
	12/31/14	12/31/13	Change
Accounts receivable	$32,867	$39,997	$7,130
Inventory	$46,830	$50,500	$3,670
Accounts payable	$22,283	$20,784	$1,499

2014 Selected Income Statement Items for Rian Company
Cash sales	$334,000
Credit sales	$491,000
Total sales	$825,000
Cost of goods sold	$426,709

What is the average collection cycle for Rian Company?

(Round to one decimal place.)