At January 1, 2004, XYZ Company reported an allowance for bad debts with a $25,000 credit balance. During 2004, XYZ Company wrote-off as uncollectible accounts receivable totaling $17,000. Based on an aging of its accounts receivable at December 31, XYZ Company determined that its bad debt expense for 2004 was equal to $48,000. If XYZ Company had total accounts receivable of $280,000 at December 31, 2004, then its net realizable value at December 31, 2004 must be equal to:

The following selected account balances were taken from Buckeye Company's general ledger atJanuary 1, 2009 and December 31, 2009:

                         January 1, 2009       December 31, 2009

Accounts receivable  42,000                           34,000

Inventory                 57,000                          71,000

The following information was taken from Buckeye Company's 2009 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 2009 operating cycle. Enter your answer as a number (i.e., 94). Do not use decimals or a $ in your answer.