Suppose that the Ken$-$Z Art Gallery has annual sales of $$870,000,$ cost of goods sold of $$560,000,$ average inventories of $$244,500,$ average accounts receivable of $$265,000,$ and an average accounts payable balance of $$79,000.$

Assuming that all of Ken$-$Z$$s sales are on credit, what will be the firm$$s cash cycle?