During year two, ABC earned revenue of 100,000. ABCs cost of goods sold for year two was 60,000. At the end (beginning) of year two the carrying value of: (1) ABCs accounts receivable was 8,350 (8,050); (2) inventory was 5,800 (5,700); and (3) accounts payable was 11,000 (10,800). During year two, what was the average number of days between the day ABC sold inventory and the day it collected cash from the customer. All answers are rounded to the nearest integer.