The following are the income statement and balance sheet of a company:

Net operating revenues $514405$

Cost of goods sold $375301$

Selling, general, and administrative expense $107147$

Operating income $31957$

Interest expense $2129$

Other income $($loss$)-$ net $8368$

Income before income taxes $21460$

Income taxes $4281$

net income $17179$

Assets

Cash and cash equivalents $7722$

Net receivables $6183$

Inventory $44269$

Prepaid expenses and other $3623$

Total current assets $61797$

Property, plant, and equipment $104317$

Goodwill $31181$

Other assets $14822$

Total assets $212117$

Liabilities and Stockholder Equity

Accounts payable $47260$

Short$-$term debt $30417$

Total current liability $77677$

Long$-$term debt $43529$

Total liabilities $121206$

Stockholder equity $90911$

what is the cash to cash cycle time in days? state your answer with $2$ decimal places