Question $2$

Northern Industries has accounts receivable of $$42,300,$ inventory of $$61,200,$ sales of $$544,200,$ and cost of goods sold of $$393,500.$ Current liabilities for the company are $$25,000.$ Calculate the

length of the firm's cash conversion cycle in days $($Enter your answer in days accurate to two decimal places. Enter only the numerical answer with a decimal point. Do not add anything else including

punctuation such as commas, any words, etc.$)$