(b) Hasten Mills has beginning inventory of RM11,062, accounts payable of RM8,010, and accounts receivable of RM7,844. The end-of-year values are RM11,362 for inventory, RM7,898 for accounts payable, and RM8,029 for accounts receivable. Net sales are RM109,100 and costs of goods sold are RM56,220. How many days are in the cash cycle? (10 marks)