Quantitative Problem:

Winston Inc. is trying to determine the effect of its inventory turnover ratio and days sales outstanding on its cash conversion cycle. Winston's 2017 sales (all on credit) were $131,000 and its cost of goods sold was 75% of sales. It turned over its inventory 8.73 times during the year. Its receivables balance at the end of the year was $13,135.74 and its payables balance at the end of the year was $7,404.86. Using this information calculate the firm's cash conversion cycle. Assume a 365-day year. Do not round intermediate calculations. Round your answer to one decimal place.

_ Days