Laban Used Car Dealership has beginning inventory of $11,000, accounts payable of $8,000, and accounts receivable of $7,800. The end of year values are $11,400 for inventory, $7,800 for accounts payable, and $8,000 for accounts receivable. Net sales are $109,000 and costs of goods sold are $57,200. How many days are in the cash cycle? Round off to the nearest integer