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Suppose that Dunn Industries has annual sales of $2.33 million, cost of goods sold of $1,680,000, average inventories of $1,146,000, and average accounts receivable of $780,000. Assume that all of Dunn's sales are on credit.

What will be the firm's operating cycle? (Use 365 days a year. Do not round intermediate calculations and round your final answer to 2 decimal places.)

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