Marshall Inc. is looking for ways to shorten its cash conversion cycle. It has annual sales of $36,500,000, or $100,000 a day on a 365-day basis. The firm's cost of goods sold is 75% of sales. On average, the company has $9,000,000 in inventory and $8,000,000 in accounts receivable. Its CFO has proposed new policies that would result in a 20% reduction in inventory conversion period and a 10% in DSO. She also anticipates that the payables deferral period would remain unchanged at 35 days. What will be the company's cash conversion cycle before and after the new policies being implemented? Round to the nearest whole day.