Problem $14-7$ Operating Cycle $($LG$14-3)$

Suppose that Dunn Industries has annual sales of $$4\mathrm{.}20$ million, cost of goods sold of $$1,750,000,$ average inventories of $$1,216,000,$ and average accounts receivable of $$850,000.$ Assume that all of Dunn$$s sales are on credit.

What will be the firm$$s operating cycle?

Note: Use $365$ days a year. Do not round intermediate calculations. Round your final answer to $2$ decimal places.