The following information is for Sunshine Inc. for the year ended December 31, 2021. Sunshine had a balance for cash and cash equivalents of $5,200 on January 1, 2021. $1,900 200 100 600 2,000 Cash Received from: Customers Interest on investments Sale of land Issuance of common stock Issuance of debt securities Cash Paid for: Interest on debt Income tax Debt principal reduction Purchase of equipment Purchase of inventory Dividends on common stock Operating expenses 300 80 1,500 4,100 1,000 200 500 Required: Prepare a statement of cash flows for the year using the direct method for operating activities. (Amounts to be deducted should be indicated with a minus sign.) Excerpts from Yummy Company's December 31, 2021 and 2020, financial statements and key ratios are presented below (all numbers are in millions): Accounts receivable (net) Net sales Cost of goods sold Net income Inventory turnover Return on assets Equity multiplier 2021 23 $ 117 62 $ 23 5.30 10.70% 2.38 2020 $ 11 $102 | $ 57 $ 19 What is Yummy's 2021 average collection period? (Round your answer to 2 decimal places.)