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In 2 0 2 1 , Trinh Products had sales of $ 4 3 8 , 0 0 0 , cost of goods sold of

In 2021, Trinh Products had sales of $438,000, cost of goods sold of $286,000, ending inventory of $154,000, ending accounts receivable of $46,000, and ending accounts payable of $38,000. In 2022, sales were $413,000, cost of goods sold was $281,000, ending inventory was $149,000, ending accounts receivables were $48,000, and ending accounts payable were $36,000. What was the cash cycle in 2022 based on a 365-day year?

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