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	$41,127	$49,674	$8,547
Inventory	$59,828	$63,702	$3,874
Accounts payable	$29,645	$27,752	$1,893

2014 Selected Income Statement Items for Rian Company
Cash sales	$443,000
Credit sales	$591,000
Total sales	$1,034,000
Cost of goods sold	$581,074

What is the average collection cycle for Rian Company?

days(Round to one decimal place.)