Data of Westfield Goods Inc. for the most recent year is shown below. The firm's  new CFO believes that the company could reduce its receivables by $25,000 to  reduce its DSO to the industry average level. If this were done without impacting  sales, what would be the Cash Conversion Cycle after the change? Use a 365-day  year.

Sales $610,500 
Accounts receivable $78,000 
Annual COGS $450,000 
Average Inventory $69,500 
Accounts Payable 67,000