Suppose that LilyMac Photography has annual sales of $231,000, cost of goods sold of $166,000, average inventories of $4,600, average accounts receivable of $25,200, and an average accounts payable balance of $7,100.

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 finalanswer to 2 decimal places.)

Cash cycle ______ days