Suppose that Dunn Industries has annual sales of $4.20 million, cost of goods sold of $1,750.000, average inventories of $1,216.000 and average accounts receivable of $850,000. 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 colculations. Round your final onswer to 2 decimal ploces.)