Libscomb Technologies' annual sales are $5,474,941 and all sales are made on credit, it purchases $3,496,509 of materials each year (and this is its cost of goods sold). Libscomb also has $546,441 of inventory, $485,834 of accounts receivable, and beginning and ending of year $442,166 and $483,633 accounts payables (respectively). Assume a 365 day year.

What is Libscombs Cash Cycle (in days)?