Extracts from the statement of financial position (balance sheet) and income statement of a company are set out below. Inventories: Raw materials Work in progress Finished goods Trade receivables Trade payables Annual purchases Annual cost of sales Annual sales KShs 864,000 448,128 1,567,893 1,425,600 604,800 1,745,000 5,272,128 5,802,400 Required: - Calculate the length of the cash operating cycle for the company.