Suppose that Ken-Z Art Gallery has annual sales of $876,000, cost of goods sold of $566,000, average inventories of $152,000, average accounts receivable of $121,000, and an average accounts payable balance of $82,000.

Assuming that all of Ken-Zs sales are on credit, what will be the firms cash cycle? (Use 365 days a year. Do not round intermediate calculations and round your final answer to 2 decimal places.)

Cash cycle

days