Problem 14-15 Cash Cycle (LG14-3)

Suppose that LilyMac Photography has annual sales of $221,000, cost of goods sold of $156,000, average inventories of $6,400, average accounts receivable of $28,800, and an average accounts payable balance of $19,100.

Assuming that all of LilyMacs sales are on credit, what will be the firms cash cycle? (Use 365 days a year. Do not round intermediate calculations. Round your final answer to 2 decimal places.)

Cash cycle days