Suppose that LilyMac Photography has annual sales of $235,000, cost of goods sold of $170,000, average inventories of $5,000, average accounts receivable of $26,000, and an average accounts payable balance of $7,500.

Assuming that all of LilyMacs 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