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 101,000 142,000 Inventory 12,000 23,000 

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

Sales revenue $354,780 Cost of goods sold 127,750 Salaries expense 85,000 Income tax expense 56,000 Net income $ 86,030 

Calculate the average number of days that elapse between Buckeye Company making sales to customers and collecting cash from those customers. Enter your answer as a number (i.e., 94). Do not use decimals or a $ in your answer. Additionally, do not type the word days after your answer.