Consider the following financial statement information for the Ayala Corporation:

Item	Beginning					Ending
Inventory	$	10,300					$	11,300
Accounts receivable		5,300						5,600
Accounts payable		7,500						7,900
Credit sales				$	83,000
Cost of goods sold					63,000

Calculate the cash cycles.(Use 365 days a year. Do not round intermediate calculations and round your final answers to 2 decimal places, e.g., 32.16.)

Cash cycle

______ days