Pottery Children specializes in gourmet pottery products and receives all income from sales and has the following accounting details: Last Year's ending payables and receivables were $125M and $250M respectively, while the cash balance was $80M. Historically, the average receivables turnover ratio has been 6.0833, while the average payables period has been 45 days. Recently, purchases have been approximately one half of sales but are purchases a quarter in advance. The firm like to maintain a minimum balance of $50M. Other relevant expenses include the following: Wages, taxes, and other expenses are 30% of sales, Interest and dividend payments are $50M, and a major capital expenditure of $200M is expected in the second quarter. The following sales estimates are projected:

Sales estimates (in millions): Q1 = 500; Q2 = 600; Q3 = 650' Q4 = 800; Q1 next year = 550

If the average inventory period is twice the receivables period, what is the cash cycle? Assume 365 day years. Round to the nearest day.