Cindy's Sales Training consulting firm was recently hired to improve the performance of a company, which is highly profitable but has been experiencing cash shortages due to its high growth rate. As one part of your analysis, you want to determine the firm's cash conversion cycle. Using the following information and a 365 day year, what is the firm's present cash conversion cycle, in days?

Inventory $75,000

Revenue $600,000

Cost of Goods SOld $360,000

Accounts Receivable $160,000

Accounts Payable $25,000

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