Suppose that LilyMac Photography has annual sales of $236,000, cost of goods sold of $171,000, average inventories of $5,100, average accounts receivable of $26,200, and an average accounts payable balance of $7,600.

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. Round your final answer to 2 decimal places.)