The following figures are taken from the financial statements of ABC Ltd, a distributor of frozen foods, for the year ended 31 December last year.

Sales revenue	$985,000
Cost of sales	$414,000
Opening inventories	$224,000
Closing inventories	$373,000
Purchases	$847,000
Accounts receivable	$305,000
Accounts payable	$141,000

All purchases and sales are on credit. There has been no change in the level of trade receivables or payables over the period. Calculate and enter the length of the OCC for the business