Frost Inc. for the 3^rd quarter of 2020 reports net sales of $2 million, cost of goods sold of $1.4 million and net income of $384 thousand. Further analysis of Frosts 3^rd quarter financial statements show that the companys accounts payable days are 40.2 days, accounts receivable days are 28.8 and inventory days are 35.7 days.

What is Frosts Cash-to-Cash Cycle, in days?