Home Infusion provides an average of 10 home health visits a day at an average net charge of $89 per visit, for $1,050 in average daily billings (ADB). They provide services approximately 252 days per year. All services are paid by two third-party payers: One pays for half of the billing 23 days after the service is provided and the second pays for the other half of billings in 8 days. Average cost of debt (i.e. the interest rate on bank loans) is 10%. What is the average collection period (ACP), also called days in patient accounts receivable? (Round your final answer to the nearest whole number. For example, 12.3456 should be entered as 12.)