The following selected account balances were taken from Buckeye Company's general ledger at January 1, 2019 and December 31, 2019: 

 January 1, 2019 December 31, 2019 

Accounts receivable 42,000 34,000 Inventory 57,000 71,000 

The following information was taken from Buckeye Company's 2019 income statement: 

Sales revenue $693,500 Cost of goods sold 467,200 Salaries expense 135,900 Gain on sale of land 2,000 Net income $ 92,400

Calculate Buckeye Company's 2019 Operating Cycle. Please show your work.