Company A's for 2018 had $46,671.29M in Sales, $35,690.37M Cost of Goods Sold. The Account Receivable was $5,832.17M. Finally, the Inventory and Accounts Payable were $2,833.55M and $13,623.25M respectively. The company increases sales by 28% however keeping the same inventory. Applying the percentage of Sales Method, what would be the new CCC?

NOTE: Provide your answer with 2 decimals. If your computation is 35.3778, you must answer 35.38