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 $26,600, accounts receivable averaged $23,200, and accounts payable averaged $13,700. You also see that the company had sales of $147,000 and that cost of goods sold was $117,600. Calculate firm's cash conversion cycle. (Use 365 days for calculation. Round intermediate calculations and final answer to 1 decimal place, e.g. 15.1.) The firm's cash conversion cycle is days.