Your boss asks you to compute your company's cash conversion cycle. Looking at the financial statements, you see that the average inventory for the year was $$31,500,$ accounts receivable averaged $$22,500,$ and accounts payable averaged $$17,400.$ You also see that the company had sales of $$184,500$ and that cost of goods sold was $$132,300.$ Calculate firm's cash conversion cycle. $($Use $365$ days for calculation. Round intermediate calculations and final answer to $1$ decimal place, e$.$g$.15\mathrm{.}1.)$

The firm's cash conversion cycle is

days.