Consider the following financial statement information for Kirkwood United.

Item

Inventory

Accounts receivable

Accounts payable

Net sales

Cost of goods sold

Beginning

$$10,407$

$6,840$

$7\mathrm{.}221$

$$146,400$

$82,500$

Ending

$$10,822$

$7,301$

$6\mathrm{.}948$

Assume all sales are on credit. How long is the cash cycle?