Suppose that Dunn Industries has annual sales of $2.38 million, cost of goods sold of $1,730,000, average inventories of $1,196,000 and average accounts receivable of $830,000. Assume that all of Dunn's sales are on credit. What will be the firm's operating cycle? (Use 365 days a year. Do not round intermediate calculations. Round your final answer to 2 decimal places.) Operating cycle days