Suppose that LilyMac Photography has annual sales of $$232,000,$

cost of goods sold of $$167,000,$ average inventories of $$4,700,$

average accounts receivable of $$25,400,$ and an average accounts

payable balance of $$7,200.$Assuming that all of LilyMac$$s sales are on credit, what will be

the firm$$s cash cycle?$($Use $365$ days a year. Do not

round intermediate calculations and round your final$$answer to

$2$ decimal places.$)$