Suppose that Dunn Industries has annual sales of $4,05 million, cost of goods sold of $1,630,000, average inventories of $1,096,000, and average accounts receivable of $730,000. Assume that all of Dunn's sales are on credit. What will be the firm's operating cycle? (Use 365 doys a year. Do not round intermediate calculations, Round your final answer to 2 decimal ploces.)