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The following information from the financial statements of Warsaw plc for last year is available: m Cash purchases 7 Cost of goods sold 220 Trade

The following information from the financial statements of Warsaw plc for last year is available: m Cash purchases 7 Cost of goods sold 220 Trade payables at beginning of year 43 Credit purchases 208 Sales revenue 347 Trade payables at end of year 36 What is the average settlement period for trade payables for the year? (Round to the nearest day)

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