Valenzuela, Incorporated, has a cash cycle of $39$ days, an operating cycle of $54$ days, and an inventory period of $22\mathrm{.}5$ days. The

company reported cost of goods sold in the amount of $$356,000,$ and credit sales were $$579,000.$ What is the company's average

balance in accounts payable and accounts receivable?

Note: Do not round intermediate calculations and round your answers to $2$ decimal places, e$.$g$.,32\mathrm{.}16.$